I want a 100% accurate solution thanks

Question 10 The following information is available regarding Company A: The business disposed of property, consisting of freehold land and a building, during 2020 for 26m. The property was originally acquired back in 2015 for a combined cost of 30m, consisting of 5m for the freehold land and 25m for the building. The company uses the straight line depreciation method and applies a useful life of 50 years to buildings and zero residual value. A full year's worth of depreciation is charged in the year of purchase and no depreciation is charged in the year of sale. The business has investment property which at 31st Dec 2019 was recorded at its fair value of 6m on the statement of financial position. During the year ending 31st Dec 2020, the investment property value rose by 20%. What is the net impact of the above transactions in the income statement? A. -0.3m loss B. -0.4m loss C. -0.8m loss D. 1.2m gain E. 2.8m gain F. 3.2m gain