On January 1,2023 , Chad Corporation acquired 75% ordinary shares of Inoue Company for P210,500. The book value of the net assets of Inoue company on this day is P175,000 with ordinary share capital of P100,000 at P100 par. Upon the examination of books of Inoue company, all the identifiable assets and liabilities are equal to their acquisition date fair values. Non-controlling interest is measured at proportionate share. The following data were determined at December 31,2023 : - Reported Income from own operation of Chad corporation amounted to P320,000 while the reported net income of Inoue company from the date of acquisition is P150,000. - Both Chad Corporation and Inoue Company declared and paid dividends amounting to P30,000. - Goodwill arising from the business combination is found to be unimpaired. - The market value of the share price of Inoue company is P310. 19. Under IAS 27 fair value model, how much shall be included in profit or loss statement on the separate financial statement of Chad Corporation as the change in the fair value of the investment. 20. Under IAS 27 equity method, how much is deducted from the "Investment in Inoue Company" account for 2023