Using the data given below, compute for the total amount of items that meet the definition of financial asset

Cash P 150,000

Investment in shares FVTPL 500,000

Investment in associate 2,000,000

Accounts receivable 1,000,000

Inventories 800,000

Prepaid rent 50,000

Interest rate swap receivable 200,000

Investment in debt securities FVTOCI 400,000

Investment in debt securities AC 300,000

Land 2,000,000

Buildings 3,000,000

Machinery and equipment 1,500,000

Patents 250,000

a. P4,550,000

b. P2,550,000

c. P4,600,000

d. P2,600,000