In $2023,$ Oriole Limited purchased shares of Pharoah Corp. at a cost of $$51,000.$ This was the first time the company had ever acquired an investment to be accounted for at fair value through other comprehensive income $($FV$-$OCI$).$ At December $31,2023,$ the Pharoah shares had a fair value of $$42,500.$ Oriole's income tax rate is $30\%.$ Assume that any gains that are ultimately realized on the sale of the Pharoah shares will be taxable as ordinary income when the gains are realized.