On January 1, Year 1, Broglie Company purchased $922,000 of bonds issued by Caro Company at face value. Broglie had the positive intent and ability to hold debt securities to maturity. On December 31, Year 1, those bonds had a fair value of $950,000. That change in fair value was deemed to be temporary. Due to a change in circumstances, Broglie sold those bonds for $976,000 on March 1, Year 2. What is the amount of the gain that will be reported in net income for Year 2?