Fowler Incorporated purchased $$94,000$ of bonds on January $1,2024.$ The bonds pay interest semiannually and mature in $20$ years, at which time the $$94,000$ principal will be paid. The bonds do not pay any amounts other than interest and principal. Fowler$$s intention is to collect contractual cash flows and eventually sell the bonds within the next couple of years if the price is right. During $2024,$ the fair value of the bonds increased to $$118,000.$ Fowler reports investments under IFRS No$.9.$

How much unrealized gain or loss will Fowler include in $2024$ net income with respect to the bonds?