On January 1, 2026 M.T. Glass purchased the following investments: 1. 7,000 shares (representing 12%) of ZZ Company stock for $98,000 2. 20,000 shares (representing 40%) of AA Company stock for $440,000 M.T. Glass recorded the sale of some of its investments in 2027 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 $150,000 AA Company and zz Company reported the following information for the years 2026 and 2027: Net income in 2026 Total dividends paid in 2026 Market value at Dec 31, 2026 AA Company $200,000 $24,000 $27 per share ZZ Company $260, ceel $15,000 $22 per share Net income in 2027 Total dividends paid in 2027 Market value at Dec 31, 2027 $160,000 $41,000 $31 per share $225,000 $5,000 $29 per share Calculate the amount of the unrealized gain reported in M.T. Glass' 2027 income statement 14.000