On Dec. 31,2010, Patel Co purchased equity securities as trading securities. Pertinent data are as follows: Security Cost Fair Value At 12/31/11 A $132,000. $117,000. B 168,000. 186,000. C 288,000. 258,000. On Dec. 31, 2011, Patel transferred its investment in Security C from trading to available for sale because Patel intends to retain security C as a long term investment. What total amount of gain or loss on its security should be included in Patel's income statement for the year ended December 31, 2011