Fowler Inc. purchased $78,000 of bonds on January 1, 2021. The bonds pay interest semiannually and mature in 25 years, at which time the $78,000 principal will be paid. The bonds do not pay any amounts other than interest and principal. During 2021, the fair value of the bonds increased to $86,000. Fowler reports investments under IFRS No. 9. Fowler intends to hold the bonds until maturity. How much unrealized gain or loss would Fowler include in 2021 net income with respect to the bonds? (Enter all amounts as positive values.) Unrealized gain (loss) reported in net income