Big Co$.$ owns $60\%$ of Little Co common stock. On $1/1/23$ Big Co sold a patent to Little Co for $$32,000.$ The patent had a book value of $$20,000$ on that date, with a $5$ year remaining useful life.

On $5/1/26$ Little sells the patent to a third party for $$20,000.$

Little Co reports earnings of $$50,000$ each year.

Big uses the FULL equity method to account for their investment in Little.

How much unrealized gain or loss is carried forward to $2024?($xx$,$xxx$)$