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Harper purchased a corporate bond at its face amount of $ 2 0 , 0 0 0 on January 1 , 2 0 2 4

Harper purchased a corporate bond at its face amount of $20,000 on January 1,2024. The bond pays 5% interest on each December 31. On April 30,2024, Harper sold the bond for $21,000. In 2024, Harper must recognize a _____ capital gain from the sale of the bond.

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