On January $1,2024,$ ABC. acquired a $10\%$ interest in XYZ Corp. for $$26,000.$ The stock has a readily determinable fair

value, so the investor measures the Equity Investment at fair value with all unrealized gains and losses flowing through

net income. On December $31,2024$ the fair value of the $10\%$ common stock investment is $$31,200.$ On April $1,2025,$

ABC Inc. acquired an additional $20\%$ XYZ$\text{'}$s common stock for $$67,600$ and gains the ability to exert significant

influence over its investment and will begin to use the equity method for its investment.

Required: What is the amount of the unrealized holding gain or loss that would be required on April $1,2025$ to

appropriately transition to the equity method?