On January 1,2020, an entity granted 500 share options to each member of the sales team composed of 20 employees. The vesting period is three years and that the sales team must sell at least 50,000 units during the three year vesting period. The fair value of the share option is P30 on grant date. On December 31, 2021, the entity increased the sales target to 100,000 units and by December 31, 2022, the sales team only sold 55,000 units and the share option did not vest based on the modified condition. How much the remuneration expense that will be presented in profit or loss in December 31, 2020