On January 1, 2011, Ross Corporation issued bonds with a maturity value of $200,000; the bonds stated rate of interest equaled the market interest rate on the issue date. On December 31, 2011, the market value of the bonds was $188,926; on December 31, 2012, the market value of the bonds was $191,325. What amount of unrealized gain or loss (indicate which) would Ross Corporation report if Ross elects to measure the bond liability using the fair value option