Knowledge Check 01 Boyd Company has an investment in bonds issued by Milad Industries that are classified as available-for-sale securities. At December 31 , Year 1, the amortized cost of the Milad bonds was $125,000 and the fair value of this investment was $127,000. Boyd sold these bonds for $130,000 on January 3, Year 2. Ignoring any interest earned on these bonds in Year 2, what is the impact of this sale on Boyd's net income for Year 2