The answer is P22,800,000. I just need the complete solution.

On January 1, 2020, Miya Company received cash of P16,000,000 from a local government to be used in constructing a building. The construction was completed on December 31, 2020 for a total cost of P40,000,000. The building will be depreciated over 20 years. If Miya Company uses the net presentation of government grants, how much is the carrying amount of the building on December 31. 2021