Shiela Company has three investment properties with the following details:
	Initial Cost, 01/01/21	FV at 01/01/21	FV at 12/31/21
Property 1	2,500,000.00	2,600,000.00	2,725,000.00
Property 2	2,000,000.00	2,100,000.00	2,095,000.00
Property 3	1,500,000.00	1,600,000.00	1,750,000.00
Each property was acquired in 2021 with an estimated useful life of 5 years and an estimated residual value of 5% based on initial cost.
If the entity uses the fair value model, what is the amount presented in the 2021 Income statement? If the entity uses cost model, what is the amount presented in the 2021 Income statement?