An investor purchases a three-year, 10% annual coupon payment bond at a price equal to par value (assume a par value of $100). After the bond is purchased and before the first coupon is received, interest rates decline to 8%. The investor sells the bond after two years. Assume that interest rates remain unchanged at 8% over the two-year holding period. The capital gain/loss per 100 of par value resulting from the sale of the bond at the end of the holding period is closest to: