James paid $9,600 for a Ginny Mae bond with a par value of $12,000 and a coupon rate of 7.5 percent. Two years later, after having received the annual interest payments on the bond, he sold the bond for $9,900. What are his total tax consequences if he is in a 25 percent marginal tax bracket? (Hint: Interest: Ordinary income tax & Capital gain: Long-term tax)