On January 1, 20x1, NURTURE REAR Co. acquired a building with an estimated useful life of 10 years and residual value of P400,000 for a total cost of P4,000,000. The fair value of the building on January 1, 20x1 is P4.800,000 while the fair value on December 31, 20x1 is P5,200,000. NURTURE estimates that if the building is sold currently on December 31, 20x1, costs to sell amount to P200,000. NURTURE uses the straight line method in depreciating its PPE NURTURE uses the fair value model for its investment properties. The year-end adjusting entry will include Select the correct response: 200,000 unrealized gain 360,000 depreciation 400,000 unrealized gain 1,200,000 unrealized gain