Use the following information for the next three (3) questions: On January 1, 2022, LCC Company classifies a hotel property a non-current asset held for sale. Immediately before the classification as held for sale, the carrying amount of the property is P400,000,000 (cost of P500,000,000 and accumulated depreciation of P100,000,000). The hotel is depreciated on the straight-line method with a useful life of 50 years. The estimate of the fair value less cost to sell on this date is P350,000,000. On January 1, 2023 no buyer could be identified. On this date, management concludes that the criteria for classification could not be met. The estimate of the fair value less cost to sell is revised to P340,000,000 while the value in use at the time is estimated at P380,000,000 15) What amount of impairment loss should LCC Company recognize at the date the asset was classified as held for sale? 16) The amount taken to profit or loss on the date the asset was reclassified back to property, plant and equipment is 17) The depreciation expense for 2023 after the asset was reclassified back to property, plant and equipment is 18) On January 1, 2023, an entity acquired an item of property, plant and equipment at a cost of P100,000. The asset had an estimated residual value of P10,000 and a useful life of 10 years. The company uses straight-line method of depreciation computed to the nearest month. On October 1, 2026, the asset was reclassified as "held for sale under the strict criteria of IFRS 5. Its fair value on this date was P50,000 and the cost to sell was estimated at P2,000. These estimates were considered valid on December 31, 2026. In January 2027, the asset was sold for P50,000 and disposal costs incurred amounted to P3,000. How much is the impairment loss reported in profit or loss for the year 2026