Instrument Corp. has the following equity investments which were held throughout $20102011$:

Fair Value

Cost $12/31/1012/31/11$

FVTOCI $$300,000$ $$400,000$ $$420,000$

FVTPL $300,000320,000380,000$

What amount of gain or loss would Instrument Corp. report in its income statement for the year ended December $31,2011$ related to its investments and what amount is reported in its statement of financial position ended December $31,2011$ for its investments? $ $\_\_\_\_\_\_\_\_$gain and $ $\_\_\_\_\_\_\_\_$investment