2 On August 8, 2025, ZZ, Inc. purchased 6,000 shares (7%) of Jeng Company stock for $39 per share. The following information relates to the Jeng Company stock: The market value per share of Jeng Company's stock at December 31, 2025 was $46. On May 12, 2026, ZZ, Inc. sold 2,200 shares of its Jeng Company stock for $42 per share. The market value per share of Jeng Company's stock at December 31, 2026 was $27. On July 19, 2027, ZZ, Inc. sold 1,400 shares of its Jeng Company stock for $35 per share. The market value per share of Jeng Company's stock at December 31, 2027 was $51. ZZ, Inc.'s 2026 income statement would report a: realized gain