6 Parent Company owns 90% of ABC Company's 100,000 shares. Parent sells 50,000 ABC shares for $12 cash per share. Non-controlling Interest recorded on Parent's consolidated balance sheet just prior to this transaction was 67,000. The value of ABC's net assets recorded on Parent's consolidated balance sheet, updated for AAP amortization to the date of the stock issuance, was 813,000 before the stock issuance. The fair value of Parent's retained investment in ABC was 54,000. What is the amount of the gain or loss that must be recorded by Parent on the date of the sale of ABC stock? (enter a negative sign before the number to indicate a loss)