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: Gecurities Historical Cost Market P1,800,000P1,500,000 62400,0002,700,000 A 1,800,0002,400,000 Total P 6,000,000 6,600,000 If securities are to oe solo aggregately, the company will have to incur P50,000 transaction cost. REQUIREMENTS