On July 1, 2021, Rainbow issued $400,000 of 5% bonds, dated July 1. Interest is payable semiannually on June 30 and December 31. The bonds mature in ten years. The market interest rate for bonds of similar risk and maturity is 6%. The entire bond issue was purchased by Jacklin, Inc. Due to unforeseen circumstances Jacklin decided to sell its debt investment for $380,000 on January 1, 2023, at which time the bonds have an amortized cost of $373,670. The amount of gain (less) on sale of investment would be: (Do not add dollar sin do not add comma by yourself to your amount round the answer to the whole number; use minus in the amount is negative