The answer is P15,000. I just need the complete solution.

Black Company bought land in 2013 at a cost of P300,000. In 2021, the land was revalued to 850,000 and in 2024 it was revalued again to P400,000. At the end of 2027, the land had a value in use of 270,000 and the fair value less costs of disposal was P285,000. How much of the impairment loss should be recognized in profit or lose