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Required information [The following information applies to the questions displayed below.] Stoll Company's long-term available-for-sale portfolio at the start of this year consists of the following. Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the Company B notes for $78,810. July 6 Purchased Company X bonds for $124,000. Noveaber 13 Purchased Company z notes for $267,100. December 9 Sold all of the Company A bonds for $517,200. Fair values at December 31 are B,$85,000;C,$604,500;X,$119,000; and Z,$279,000. What amount of gains or losses on transactions relating to long-term investments in available-for-sale debt securities does Stoll eport on its income statement for this year