Problem 4. On January 1, 2017, KIM TRUMP Company purchased 200,000 ordinary shares of RANY TSE Corporation at 100 per share. The shares are classified as available-for-sale. The following table sets out the changes in the fair value of the shares and the nature of the change in each year: Year 2017 2018 Fair Value Change (P200,000) (P400,000) + 500,000 Nature of change No objective evidence of impairment Objective evidence of impairment. Objective evidence of reversal of impairment. 2019 During 2018, the company adapted PFRS 9 as it took effectively by January 1, 2018. 8. How much should be recognized in 2018 profit or loss as a result of the fair value changes