Loki Company has a 6-storey building with a carrying amount of P12,400,000. The first floor is being used as administration office and the rest are being rented out to tenants under operating lease....

Loki Company has a 6-storey building with a carrying amount of P12,400,000. The first floor is being used as administration office and the rest are being rented out to tenants under operating lease. Each portion of the building cannot be sold or leased out separately under finance lease. How much is classified as investment property?