Founded on January 1, 2017, Gehl Company had the following short-term investments in securities at the end of 2017 and 2018 (all were held in the "trading" portfolio): 12/31/18 Fair Value $ 94,000 162,000 136,000 Equity Security cost $96,000 184,000 126,000 Required: If the company recorded a $4,000 debit to its Fair value adjustment-Trading securities account at the end of 2018 as its fair value adjustment, what must have been the unrealized gain or loss recorded at the end of 2017? Unrealized gain or loss at 12/31/17