How much is the gain on sale of investment?

What is the gain from remeasurement to fair value?

 

Liberty Company acquired 30,000 ordinary shares of the 100,000 outstanding shares of another company representing 30% interest several years ago. At year-end, the investment in associate has a carrying amount of P6,000,000. On the same date, Liberty Company sold 20,000 shares for net proceeds of P5,100,000 resulting to a loss of significant influence. The quoted market price for such investment is P250 per share on the date of sale.