On September $18,2024,$ ABC Company purchased $8,000$ shares $(9\%)$ of

Tesla, Inc. stock for $$39$ per share. The market value per share

of Tesla's stock at December $31,2024$ was $$44.$ On May $12,2025,$ ABC Company sold $2,300$ shares of its Tesla stock for $$36$ per share. The market value of Tesla's stock at December $31,2025$ was $$31$ per share. ABC Company sold $3,700$ shares of its Tesla stock on July $19,2026$ for $$42$ per share. At December $31,2026,$the market value of the Tesla stock was $$46$ per share.

Calculate the amount of the REALIZED GAIN reported on ABC

Company's $2026$ income statement.

$2.$On September $18,2024,$ CBD Company purchased $8,000$ shares $(9\%)$ of Tesla, Inc. stock for $$39$ per share. The market value per share of Tesla's stock at December $31,2024$ was $$44.$On May $12,2025,$CBD Company sold $2,300$ shares of its Tesla stock for $$36$ per share. The market value of Tesla's stock at December $31,2025$ was $$31$ per share. CBD Company sold $3,700$ shares of its Tesla stock on July $19,2026$ for $$42$ per share. At December $31,2026,$the market value of the Tesla stock was $$46$ per share.

Calculate the amount of the UNREALIZED GAIN reported on CBD

Company's $2026$ income statement.