Pharoah Corporation has the following investment which was held throughout 2021-2022: Fair Value Cost 12/31/2112/31/22 Equity investment $836000$1128000,$1060000 What amount of gain or loss would Pharoah Corporation report in its income statement for the year ended December 31, 2022 related to its investment, if the fair value method of accounting was used? $68000 loss. $292000 gain. $224000 gain. $68000 gain