Kate Company provided the following information on December 31, 2019: Trading Non-trading Aggregate cost 7,200,000 11,000,000 Aggregate market value 6,400,000 9,000,000 Aggregate lower of cost or market applied individually 6,080,000 8,400,000 The costs of disposal are estimated at P200,000 for trading securities and P300,000 for nontrading securities. The nontrading securities are designated as measured at FVTOCI. What total amount should be reported as unrealized loss in the 2019 income statement? 1,000,000 1,120,000 800,000 2,800,000