Andre is thirty-five years of age. At his birth, his father had purchased a whole life insurance policy for him. The coverage amount was $250,000. Andre is now the policy holder/owner since his father recently passed away. The policy now has a cash surrender value of $100,000 and an adjusted cost base of $18,000. Andre has now assigned the policy to his bank in return for a business loan of $50,000. 

What policy gain will be triggered by assigning the policy to the bank as collateral.