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: o Christ, Inc. preference, 50%, 2,000 shares; cost, P40,000; market value, P43,000; O Soul, Inc. ordinary, 30% ownership. 20,000 shares; cost, P1,150,000 including P5,000 transaction cost, market value, P1,170,000; o Body Co. ordinary, 15% ownership, 25,000 shares, cost, P67,500, excluding P5,000 transaction cost; market value, P80,000, Assuming that no investment was delegated as FVOCI, what amount of unrealized gain (loss) should be included in the profit or loss? OP20,500 OP25,500 P17,500 P12.500