with solution please

Question 42 2 pts Alpha Company bought the securities listed below during 2020. These securities were classified as trading securities. In its December 31, 2020, income statement Alpha reported a net unrealized holding loss of P13,000 on these securities. Pertinent data at the end of December 2021 is as follows: Security Cost Fair Value P 380,000 P 352.000 Y 180,000 160,000 N 420,000 414,000 What amount of unrealized holding loss on these securities should Alpha include in its income statement for the year ended December 31, 2021? P13,000 P41,000 P54.000 30C Light