PERIODIC REGULAR Co. acquired a building on January 1, 20x1 for a total cost of 24,000,000 and classified it as investment property. PERIODIC Co. uses the fair value model for its investment property. On January 1, 20x5, when the carrying amount of the building is 16,000,000, the elevator in the building was replaced for a total cost of 3,200,000. It is impracticable to determine the fair value of the replaced part. The fair value of the building on December 31, 20x5 is 17,200,000. How much is the loss recognized during the year