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An investor company purchased $728,000 of 5% bonds from the investee company on January 1, 2020, with interest payable on December 31. The bonds were

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An investor company purchased $728,000 of 5% 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 $504,300. 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 $7,330, At December 31, 2020, the fair value of the investee company bonds was $445,000 What is the amount of unrealized holding gain loss related to this investment in 2020? (Very important: Just enter the amount, DO NOT put a plus or minus sign in front of the amount.)

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