On January 1st, 2021, Company A acquited 36% of Company Bs common stock for $231,000. During 2021, Companys B reported a net income of $172,000 and paid dividends totaling $52,000. For 2022 Company B had. a net income of $266,000 and paid dividends totaling $148,000.

Company A sold 1/4 of its investment in Companys B on December 31,2022 for $25,650 cash.

Calculate the amount of loss reported by Company A from the sale of the investment.