Gabriel Company has been experiencing significant losses in prior years. On December 31, 2019, the assets and liabilities are: Cash P10,000,000 Accounts receivable 20,000,000 Inventory 30,000,000 Property, plant and equipment 50,000,000 Goodwill 5,000,000 Liabilities 40,000,000 On December 31, 2019, the fair value of the net assets of Gabriel is P52,000,000. What is the carrying amount of property, plant and equipment after recording the impairment loss