Marie Company uses straight line depreciation for its property, plant and equipment. Balances of the property, plant and equipment and related accumulated depreciation accounts on January 1, 2021 are P25,000,000 and P5,000,000 and on December 31, 2021 are P20,000,000 and P6,200,000. Marie did not purchase property, plant and equipment during 2021. However, machinery was sold for P3,000,000 that resulted in a P400,000 loss. What is the depreciation expense for 2021?