In Year 1, Switch Inc. purchased an investment in common shares of RT Co. for $16,800. The investment was classified as FVPL at acquisition. On December 31, Year 2, the fair value of the investment was $14,300. On January 21, Year 3, Switch received $1,500 in dividends from RT. On February 10, Year 3, Switch sold its investment in RT for $14,500. Assuming Switch reports under IFRS and has a December 31 year-end, how would Switch report its derecognition of the investment in RT