Alpha Co has a subsidiary, Zeta Inc. At 1/1/x1, XYZ issues $10,000,000 at a price of 102. Each year, the premium or discount will decrease by 15,000. At 1/1/x4, Alpha purchases the debt from a third party for $10,150,000. On 1/1/x4, the consolidated entity has a ____________ (gain or loss) of ______________