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: