IAS 41 Agriculture

On 1 July 20X1, the farmer purchased 2 cows (each two and half years old) for $60 each. As at 31 December 20X1, three year old cows sell at market for $40 each. Market auctioneers have charged a sales levy of 2% for many years.

Initial Valuation 60*2=120 less cost to sell 2.4 = 117.6
At year end 40*2=80 less cost to sell 1.6 = 78.4

Loss 39.2 which will be taken to SOPL
My doubt is whether the loss during d initial recognition will also be taken to SOPL which is 2.4 and hence the total loss of 41.6 should be taken to SOPL during the year or only 39.2 should be taken to SOPL during the year?