Null Financial buys and sells securities which it classifies as available-for-sale. On December 31, 2022, a bond had an amortized cost of $60,000 and fair value of $64,000. Differences between cost and market values are considered to be temporary. The change in market value was properly accounted for at December 31, 2022.

On December 31, 2023, the bond has an amortized cost of $60,000 and the bond's fair value is now $66,000. The amount included in 2023 other comprehensive income as a result of this investment would be:

$3,000 gain

O $4,000 gain

O $2,000 gain

O $0