The accountant for Indra Ltd (Indra) has determined the following information for the year ended 30 June 2020.

Profit or loss	P300,000
Share of total comprehensive income (after tax) of associates	20,000
Share of profit (after tax) of associates	15,000
Exchange difference gain (net of tax of P3,000) on translation of foreign operation up to the date sold (1 March 2020)	7,000
Exchange difference gain (net of tax of P9,000) on disposal of foreign operation recognized in profit for the year	21,000
Increase in asset revaluation surplus (net of tax)	45,000

What is the total amount of other comprehensive income for Indra for the year ended 30 June 2020?

Group of answer choices

72,000

51,000

57,000

36,000