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An investor company purchased $495,000 of 9% bonds from the investee company on January 1, 2020, with interest payable on December 31. The bonds were

An investor company purchased $495,000 of 9% bonds from the investee company on January 1, 2020, with interest payable on December 31. The bonds were classified as Available-for-Sale. The bonds sold for $727,700. Using the effective-interest method, the investor company revised the Available-for-Sale Debt Securities account on December 31, 2020 by the amortized discount/premium of $6,360.

At December 31, 2020, the fair value of the investee company bonds was $903,000.

What is the amount of unrealized holding gain/loss related to this investment in 2020?

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