Accounting entry for fair value gain of investment property

Hi,

Kyle Co purchased an investment property some year ago and carries it under the fair value model. At 1 January 20X1, the property had a fair value in Kyle Co’s financial statements of $12 million. On 1 July 20X1 Kyle Co decided to move into the property and use it for its own business. At this date the asset had a fair value of $14 million and a remaining useful life of 14 years. What amount should be recorded in Kyle Co’s statement of profit or loss for the year ended 31 December 20X1?

The answer says that Fair value gain is $2m ($14m–$12m) will be recorded in the Statement of profit or loss.

The IAS 40 also states that “A gain or loss arising from a change in the fair value of investment property shall be recognised in profit or loss for the period in which it arises.” (para 35)

But it seems that almost none declares where this Fair value gain is taken into within the SOPL.

Although you once said it is “investment income” in here, https://opentuition.com/topic/investment-property-22/
someone also said it is “other income” over here, https://opentuition.com/topic/plethora-plc/

I’m confused. Could you explain further?