On 1 January 2001, Company A acquired 80% of Company B's shares for R2,000,000, and at this date, the fair value of the non-controlling interest (NCI) in Company B was R500,000. The fair value of Company B's net assets was R2,500,000. Goodwill was recognized and has not been impaired. On 31 December 2004, Company A sold 25% of its shares in Company B for R1,500,000. Calculate the gain or loss on disposal that should be recognized in Company A's consolidated statement of profit or loss for the year ended 31 December 2004