A company purchased 500 common shares of another company as a non-strategic investment for $60 per share. The fair value at year-end was $62 per share. The shares were sold subsequent to the year-end for $ 65 per share. Whether the shares were designated as FVTPL or FVTOCI, the gain or loss to be recognized at year end is:

Record a gain as positive, a loss as negative. Do not round intermediary answers. Round your final answer to the nearest $. Do not use $ signs in your final answer.