ABC Corp has excess cash to invest and wants to buy shares of XYZ Inc to profit from the changes in their value. The company follows IFRS and will account for its investment in XYZ Inc using the FV-NI method and has a December 31 year end. The share price of XYZ Inc was $31.86 on March 1, $37.54 on September 15, and $34.68 on December 31. ABC Corp purchased 75,136 shares of XYZ Inc on March 1 and sold 47,887 of them on September 15. It still owned the remaining shares on December 31. The company paid a per-share commission fee of 0.89% of the share price on the day of buying or selling the shares. Assuming the company record all investment income, gains, fees, and losses in one account, how much net investment income or loss was recorded during the year on its investment in the shares of XYZ Inc?