Problem 10. in 2021, Mr. YYY had the following transactions in the non-listed shares of Pikachu Corporation: Date January 4 February 15 February 28 March 4 April 1 Transaction Purchase Purchase Sale Purchase Purchase Shares 15,000 5,000 12,000 3,000 7,000 Price/share 20 21 18 16 14 Value P300,000 105,000 216,000 48,000 98,000 What is the amount of deductible loss to be included in 2021 ITR