In 20x1, Run Co. acquired bonds with face amount of P200,000 for P196,000. The bonds mature on Jan. 1, 20x5 and pay annual interest at 12%. Run classified the bonds as FVPL asset. There are no quoted prices for the bonds. However, Run determined that similar bonds were selling at a yield rate of 10% on Dec. 31, 20x1. What amount fair value gain (loss) should Run report in its 20x1 financial statements