Philippine Taxation (Train Law) (Refer to the photo below)

Mr. ABC invested in the equity shares of XXX Corporation with the following transactions: 01/31 Purchased of 20,000 shares for P1,122,000 02/20 10% Stock dividends received 03/10 Sold 12,000 shares for 540,000 03/31 Purchased 10,000 shares for 500,000 How much is the nondeductible loss due to wash sales