1) pls explain why it became 450,000

MC13 How much is the additional loss recorded at December 31, 2019 upon reclassification of the asset as "held for use"? P200,000 b. 450,000 C. 250,000MC14 On January 1, 2019, Villanueva Company classified noncurrent assets as held for sale that had a carrying amount of P2,500,000. On this date, the assets are expected to be sold for P2,300,000. Reasonable disposal cost to be incurred upon sale was expected at P100,000. As of December 31, 2019, the asset had not been sold. After considering its options, management decided to put back the noncurrent asset for use in operations. On that date, Villanueva's financial managers estimated the noncurrent asset was now expected to be selling at P2, 100,000 with the disposal cost ofP50,000, while depreciation for 2019 was computed at P500,000 if the noncurrent asset was not classified as held for sale. At how much should the asset be recorded upon reclassification as "held for use" on December 31, 2019?On January 1, 2019, Villanueva Company classified noncurrent assets as held for sale that had a carrying amount of P2,500,000. on this date, the assets are expected to be sold for P2,300,000. Reasonable disposal cost to be incurred upon sale was expected at P100,000. As of December 31, 2019, the asset had not been sold. After considering its options, management decided to put back the noncurrent asset for use in operations. On that date, Villanueva's financial managers estimated the noncurrent asset was now expected to be selling at P1,800,000 with the disposal cost of P50,000, while depreciation for 2019 was computed at P500,000 if the noncurrent asset was not classified as held for sale