Gemini Corp is an international company based in Lakeshore, Ontario, that reports according to IFRS. The following information regarding its portfolio of investment ( acquired for trading purposes and accounted for using the FV-NI Models) as of December 31, 2030, is presented below Investment Carrying Amount Fair Value (Before Adjustment) 2250 sh of W. Corp. Common 110,000 112,500 1050 sh. Of P. Corp preferred 81,500 80,500 4000 Sh of Dier Corp-Common 55,000 50,500 Gemini Corps portfolio of trading securities appeared as follows on December 31 Investment Fair Value 4000 sh. Of Dier Corp. Common $49,750 Gemini Corp. does not report dividend and interest income separately and has a reporting period that following What is the carrying amount (before adjustment) for the 4,000 common shares of Dier Crop on December 31, 2031?