unrealized loss of P210,000 net of deferred tax asset of P90,000. There were no security transactions curing 2021. Pertinent data on December 31,2021 are: Securities Historical Cost Market KP1,800,000P1,500,000 62400,0002,700,000 A 1,800,0002,400,000 Total P6,000,000P6,600,000 If securities are to oe solo aggregately, the company will have to incur P50,000 transaction cost. REQUIREMENTS: What amount is to be presented as unrealized gain on the Statement of Comprehensive Income for the year 2021