M.S. Company completed the construction of the "All-out" shopping mall at the end of 2021 at a total cost of P50 million. The shopping mall has an estimated economic life of 20 years. The mall was constructed for the purpose of earning rentals by letting out space in the shopping mall to tenants. The fair value of the shopping mall on December 31, 2022 and 2023 were P60 million and P75 million, respectively. Case 1: The entity's policy is to use the cost model to account for its investment property. Case 2: The entity's policy is to use the fair value model to account for its investment property. *How much is the gain on fair value change to be recognized in 2023? *How much is the depreciation expense to be recognized in 2023