If under Financial Asset under HTM (Hold Till Maturity), Investment done in Debt Securities as on 1-1-2015 with Market Value USD 250,000 with annual Coupon 8% wit Par value of Security as $ 200000. At time of Purchase Market Interest rate is 5%. The Fair value of Security is estimated as $ 275000 as on 31st Dec. If this Security is sold at $ 280,000

Calculate the carrying value with Amortized principle along with Realized gain in