Goofy Inc. bought a sizeable amount of Crazy Co's bonds for $199,000 on May 5, 2020, and classified the investment as available for sale, The market value of the bonds declined to $114,000 by December 31, 2020. Goofy reclassified this investment as trading securities in December of 2021 when the market value had risen to $167,000. What effect on 2021 net income should be reported by Gooty for the Crazy Co. bonds