On January 1, 2022, GCQ Partnership entered into liquidation. The partners capital balances on this date were as follows: G (25%) P250,000; C (35%) P540,000; and Q (40%) P370,000. The partnership has liabilities amounting to P440,000, including a loan from C in the amount of P60,000. Cash on hand prior to the liquidation process is P80,000. C received P225,000 in full settlement of her interest. How much was the gain (loss) from the realization of the non-cash assets, assuming all partners are personally solvent? (2 Points)