On January 1, 2021 M.T. Glass purchased the following investments: 1. 2. 7,500 shares (representing 15%) of ZZ Company stock for $98,000 25,000 shares (representing 40%) of AA Company stock for $440,000 M.T. Glass recorded the sale of some of its investments in 2022 as follows: 1. September 1 sold 5,000 shares of the ZZ Company stock for $76,000 2. December 31 sold 4,000 shares of the AA Company stock for $120,000 AA Company and ZZ Company reported the following information for the years 2021 and 2022: Net income in 2021 Dividends paid to M.T. Glass in 2021 Market value at Dec 31, 2021 AA Company $260,000 $24,000 $27 per share ZZ Company $200,000 $15,000 $22 per share Net income in 2022 Dividends paid to M.T. Glass in 2022 Market value at Dec 31, 2022 $160,000 $41,000 $24 per share $225,000 $5,000 $28 per share Calculate the amount of the unrealized gain reported in M.T. Glass' 2022 income statement