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M Company carried out the following transactions in FVTPL bond investments during 2020: August 1 Purchased 5,000 of Acme Company's Php1,000, 12% bonds at 104 plus accrued interest of Php150,000. The bonds pay interest semi-annually on May 1 and November 1. August 31 Purchased 2,000 of Avco Company's Php1,000 12% bonds at 98 plus accrued interest. Semi-annual interest payment on June 30 and December 31. December 1 Sold 2,000 of the Acme bonds at the current fair value of 102 plus accrued interest. Brokerage fee of Php160,000. December 31 Acme and Avco bonds are quoted at 98 and 99 on this date. a. What is the total impact of the transactions above on the net income or loss for 2020? Indicate if income or loss. b. What is the carrying value of IIB-FVTPL as of December 31, 2020