A company has a single investment, which it acquired on May 1, 2019 for $ 150,000. On December 31, 2019, the investment appears in the Balance sheet for the net amount of $ 125,000. In the equity section of the same statement, Other accumulated comprehensive income appears in the amount of $ 25,000 (debit). In which category of debt investments is this investment classified? On April 14, 2020 the company sold the investment for $ 127,000 and did not acquire any more investments during 2020. How much profit or loss will the company recognize in 2020 as a result of this investment?