Dim Corporation purchased $1,000$ bonds of Witt Corporation in $2021$ for $$950$ per bond and classified the investment as securities availablefor$-$sale. The value of these holdings was $$475$ per bond on December $31,2022,$ and $$375$ per bond on December $31,2023.$ During $2024,$ Dim sold all of its Witt bonds at $$440$ per bond.

If Dim records unrealized holding gains and losses up to the moment of sale, what would be the amount of reclassification adjustment that Dim would record upon sale?