PUP on transfer of Non current assets

Hello, Dear Tutor
I have one question: let’s say, P transferred an item of plan for $5m, whose carrying amount at that date was $4m, to S. The remaining useful life was 5 years. It can be seen that:
Profit on transfer-$1m
Extra depreciation for one year- $200k
PUP adjustment-$800k
So, my question is: which of them should go to statement of profit or loss?

Thanks in advance,

Best regards,
Ibrokhim Jamolov