Derby Company, a public limited company, has granted a share options to its employees with a fair value of P12,000,000. The option vest in three years time. Grant date - January 1, 2020, estimate of employees leaving company during the vesting period - 5% Revision of estimate - January 1, 2021- estimate of employees leaving the company during the vesting period 6% Actual number of employees leaving the company - December 31, 2022-5% What would be the amount of expense charged in the profit or loss for the year ended December 31, 2020