Instrument Corporation has the following investment which was held throughout 2021-2022 Fair Value Cost 12/31/21 12/31/22 Equity investment $900,000 $1,200,000 $1,140,000 What amount of gain or loss would Instrument Corporation report in its income statement for the year ended December 31, 2022 related to its investment? You must include number followed by gain or loss to receive points