Entity Job has a 90% controlling interest in Entity Work. On December 31, 2022, the carrying value of Entity Works net assets in Entity Jobs consolidated financial statements is P37,500 and the carrying amount attributable to the non-controlling interest in Entity Work (including the non-controlling interests share of accumulated other comprehensive income) is 3,800. On January 5, 2023, Entity Job sells 80% of the share in Entity Work to a third party for cash proceeds of P44,200. As a result of the sale, Entity Job loses control of Entity Work but retains 10% non-controlling interest. The fair value of the retained interest on that date is P5,200. Determine the gain on disposal (deconsolidation).