Fowler Inc. purchased $94,000 of bonds on January 1, 2021. The bonds pay interest semiannually and mature in 20 years, at which time the $94,000 principal will be paid. The bonds do not pay any amounts other than interest and principal. Fowler's intention is to collect contractual cash flows and eventually sell the bonds within the next couple of years if the price is right. During 2021, the fair value of the bonds increased to $118,000. Fowler reports investments underIFRS No. 9.

How much unrealized gain or loss will Fowler include in 2021 net income with respect to the bonds?