During the year ended 30 June 2021, Barbara Ltd acquired shares in Tand Ltd. Barbara Ltd has a general accounting policy to take any change in the fair value of its share investments through other comprehensive income (OCI). On 1 July 2020, Barbara Ltd purchased 42 000 ordinary shares issued by Tand Ltd at the market price of $16 per share. Barbara Ltd had a total of 50 000 000 ordinary shares outstanding. Barbara Ltd purchased the shares of Tand Ltd with the intention to pursue short term capital gains. Barbara Ltd incurred stamp duty costs of $28 000 and paid in cash on the day of the share purchase. Also, on 31 July 2020, Barbara Ltd's monthlty salary transactions included $8 000 paid to its employees who spent their time only on evaluating the purchase of shares in Tand Ltd. On 30 June 2021, Barbara Ltds shares are trading at $100 per share and Tand Ltds shares are trading at $27 per share.

What is the change in the value of investment in Tand Ltd recorded by Barbara Ltd from 1 July 2020 to 30 June 2021?