Freddie Inc has the following investment in equity securities O Anima Co ordinary 3% ownership. 5,000 shares cost P100 000 market value P105.000 Christ, Inc. preference 50% 2.000 shares: cost P40.000: market value P43 000 Soul. Inc. ordinary, 30% ownership 20.000 shares cost P1. 150 000 including P5.000 transaction cost market value P1 170.000 Body Co ordinary 15% ownership 25.000 shares cost P67 500 excluding P5 000 transaction cost market value P30.000 Assuming that no investment was delegated as FVOCI what amount of unrealized gain loss should be included in the profit or loss? O P17 500 P20 500 P12:500 P25 500