On its December 31, 2008 balance sheet, the Noble Corporation reported the following as investments in long-term marketable equity securities. Investment in long-term marketable equity securities at market $300,000 Less Adjustment to reflect decline in market value of marketable equity securities 28,000 At December 31, 2009, the market valuation of the portfolio was $298,000. Noble does not elect to use the fair value option of reporting financial assets. What should Noble report on its 2009 Statement of Income as a result of the increase in the market value of the investments in 2009?