The following items are included in the Investment Property Account of Isla Inc.:

Land held for future plant site P 1,000,000

Land held for a currently undetermined use 2,000,000

Building held by entity under finance lease and leased out under operating lease 3,000,000

Property that is being constructed or developed on behalf of third parties 1,000,000

Building that is being developed for future use as administrative building 2,000,000

Property that is leased out to another entity under a finance lease 1,000,000

Machine leased to another entity under an operating lease 3,000,000

Equipment held for currently undetermined use 1,000,000

Car held for a long-term capital appreciation 2,000,000

Building occupied by employees paying rent at market rate 4,000,000

Property held for sale in the ordinary course of business 3,000,000

Land classified as held for sale 5,000,000

Required: What is the total amount of Investment Property?