1. On September 18,2024, ABC Company purchased 8,000 shares (9%) of Tesla, Inc. stock for $39 per share. The market value per share of Tesla's stock at December 31,2024 was $44. On May 12,2025, ABC Company sold 2,300 shares of its Tesla stock for $36 per share. The market value of Tesla's stock at December 31,2025 was $31 per share. ABC Company sold 3,700 shares of its Tesla stock on July 19,2026 for $42 per share. At December 31,2026,the market value of the Tesla stock was $46 per share.

Calculate the amount of the REALIZED GAIN reported on ABC Company's 2026 income statement.