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An investor company purchased $764,000 of 4% bonds from the investee company on January 1, 2020, with interest payable on December 31. The bonds were

An investor company purchased $764,000 of 4% 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 $542,540. 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 $6,380.

At December 31, 2020, the fair value of the investee company bonds was $406,000.

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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