On July 1,2021. James issued $1000 of 5% bonds, dated July 1. Interest is payable semiannually on June 30 and Dec. 31. The bonds mature in ten years. The market interest rate for bonds of similar risk and maturity is 7%. The entire bond issue was purchased by Tom, Inc. Due to unforeseen circumstances Tom decide to sell its debt investment for $800 on Jan. 1,2023, at which time the bonds have an amortized cost of $850. The amount of gain(loss) on sale of investment would be: ?