On October 1, ABC company acquired 5,000 shares of fair value through other comprehensive Income securities of DEF company at P100,000 plus brokerage expense of P10,000. On November 14, DEF company ordinary share was split on 4-for-2 basis. On the same date, the fair value of the share amounted to P20 per share. On December 1, DEF company made a special assessment of P5 per share on all ordinary shareholders. ABC company accordingly pald the assessment. On December 31, fair value amounted to 22 per share. What is the total unrealized gain or loss to be presented in the OCI for the current year?* Your