On January 1, 2022, GCQ Partnership entered into liquidation. The partner’s capital balances on this date were as follow

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On January 1, 2022, GCQ Partnership entered into liquidation.
The partner’s capital balances on this date were as follows: G
(25%) P250,000; C (35%) P540,000; and Q (40%) P370,000. The
partnership has liabilities amounting to P440,000, including a loan
from C in the amount of P60,000. Cash on hand prior to the
liquidation process is P80,000. C received P225,000 in full
settlement of her interest. How much was the gain (loss) from the
realization of the non-cash assets, assuming all partners are
personally solvent? (2 Points)