Marin Corporation has elected to use the fair value option for one of its notes payable. The note was issued at an effective rate of 10% and has a carrying value of $21,000. At year-end, Marin's borrowing rate (credit risk) has declined; the fair value of the note payable is now $22,900. (a) Determine the unrealized holding gain or loss on the note. (Enter loss using either a negative sign preceding the number e.g. - 2,945 or parentheses e.g. (2,945).) Unrealized holding gain or loss \$