During 2021, Pokes, Inc. issued bonds at 101 and elected to report them at fair value. On December 31, 2021, the fair value of the bonds was $450,000 while the carrying value (face amount plus remaining premium) was $490,000. Pokes determined that $30,000 of the decrease in fair value was due to increases in general interest rates.

What amount of unrealized holding gain should Pokes report in its 2021 Net Income?