Maximum Corp. acquired $800,000 of 8% bonds on July 1, 2020, for $774,000 as a long-term investment. The company had the ability and intent to hold the bonds until maturity. Interest is compounded and paid semiannually. The discount is amortized using the effective interest method. The current market rate is 10%. On Jan. 2, 2021, Maxim needs to sell this bond investment due to an unforeseen pandemic that requires emergency cash to pay employees. Maxim sells the bonds for $783,500. What is the amount of gain or loss on the sale of the investment?