Blue Corp. acquired on January 1, 2017 a 5 year, 10%, P5,000,000 face value bonds for 4,639,400 dated January 1, 2017. The bonds which pays interest every December 31 had a 12% prevailing interest rate on the date of acquisition. Blue's business model is to collect contractual cash flows are solely payment of principal and interest. On December 31,2018 the P4,000,000 face value was disposed of when the market rate was 11 %. The management decided that the investment is no longer appropriate and reclassified to FVPL The prevailing interest rate on December 31, 2020is at 11.5%

26.How much is the gain or loss on sale on December 31, 2018?