The Kathmandu Company acquired a building on 1 January 2018 for P900,000. At that date the building had a useful life of 30 years. At December 31, 2018 the fair value of the building was P960,000. The building was classified as an investment property and accounted for under the cost model. According to PAS 40 Investment property, what amounts should be carried in the statement of financial statement (SPF) and recognized in profit or loss (P/L) (Carrying Amount in SPF, Recognized in P/L)