On January 1, 2021 Espresso Company bought a 4-year, 10%, bonds of Caf Incorporated. The bonds is collectible in equal annual installment of P1,000,000 plus interest at the end of each year. At purchase date, Espresso recorded the debt investment at an amount lower by P160,442 compared to its face value. On December 31, 2022, Espresso recorded a debit to debt investment account of P48,037 representing amortization of debt investment during the year. At the end of 2024, upon full collection of the bonds, the company recorded a debit to debt investment of P17,857 representing amortization of the debt securities during the period. The bonds were quoted at the end of 2021, 2022, 2023, respectively at 103, 98 and 101. Assuming that the company's business model has an objective of collecting contractual cash flows and to sell the debt securities when circumstances warrant. How much is the unrealized gain (loss) reported in its statement of comprehensive income for the period ending December 31, 2022