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On October 1 of last year, ATC. purchased 1,500 shares of the Bindo Bank for $72,000 as a trading investment. At year end, December 31,

On October 1 of last year, ATC. purchased 1,500 shares of the Bindo Bank for $72,000 as a trading investment. At year end, December 31, the fair value of these shares was $75,000. On February 1 of this year, ATC sold all these shares for $73,000. The realized gain (loss) that ATC will report this year is?

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