JKL Co. purchased the following equity securities measured at FVOCI on January 1, 2019. Transaction costs incurred on the acquisition amounted to P3,000. Joy preference shares King ordinary shares Love ordinary shares Cost Fair value, 12/31/19 Fair value, 12/31/20 P30,000 P40,000 P25,000 20,000 12,000 10,000 12,000 25,000 32,000 On February 2, 2021, half of the Joy Co. preference shares were sold for P14,000 net of transaction costs. How much is the unrealized gain (loss) recognized in JKL's 2020 other comprehensive income? P(10,000) PO P10,000 P5,000