A company (the investor) purchased $24,000 of 8%, 5-year bonds from the investee on January 1, 2020. The bonds sold for $34,440. Using the effective-interest method, the investor company amortized the premium/discount for the investee bonds on 12/31/2020 by $170 (assumed).

At December 31, 2020, the fair value of the investee bonds was $26,000.

What should the investor company report as unrealized holding gains or losses for the year ended on 12/31/2020?