Big Cheese Accountants follows IFRS and offers a defined benefit pension plan to its employees. Pertinent details for the year ended December 31, 2028, are as follows:

Current service cost, end of year	$60,000
Past service cost - beginning of year	$10,000
Contribution to the plan, made evenly throughout the year	$360,000
Benefits paid to retirees, December 31st	$185,000
Discount rate used by actuary	8%
Plan assets, beginning of year	$890,000
Plan assets, end of year	$1,210,000

What is the unexpected gain or loss on plan assets?

Enter gain as positive (ie. 1000) and loss as negative (ie. -1000). Do not use commas, $ in your answer.