Grace Corporation buys and sells debt securities which it classifies as available$-$for$-$sale securities$.$ The company's fiscal year ends on December $31.$ On December $27,2024,$ Grace purchased Forever Communications bonds at par for $$640,000.$ At December $31,$ the bonds had a fair value of $$685,000.$ On January $3,2025,$ the bonds were sold for $$724,000.$ The impact on $2025$ other comprehensive income as a result of this investment would be: $$39,000$ decrease $$45,000$ decrease $$84,000$ increase $$0.$