ABC Corporation purchased a 27.66% interest in XYZ Corporation on January 2, 20X0, for $1,252. At that time, the carrying amount of XYZ's net assets was $4,515. Any excess of the cost of the investment over ABC's share of XYZ's carrying amount would be attributed to unrecorded intangibles with a useful life of 20 years. XYZ declared and paid a dividend of $26 and reported net income of $70 for its year ended December 31, 20X0. Assume that ABC Corporation is a private enterprise that applies ASPE. Assuming that XYZ's shares are traded in an active market, ABC applies the FV-NI approach, and the fair value of ABC's share of XYZ at December 31, 20X0, is $1,289. What is the amount ABC should record for unrealized gain or loss (if any) for this investment as of December 31, 20X0? $36 $37 $38 $39 $40