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The Investment in Stock account of Symphony Company includes the following: Debits: January 12, 2008 1,200 shares at $50 $ 60.000 July 15, 2008 800 shares at $60 $ 48,000 December 21, 2008 50% stock dividend 1,000 shares March 20, 2009 900 shares at $55 (exercise of 2,700 rights) 49.500 Credits: March 15, 2009 Cash dividend LA 7.000 March 15, 2009 300 rights sold at $4 S 1,200 December 20, 2009 900 shares sold at $30 (FIFO) $ 27,000 The rights were received in March 2009 permitting the purchase of one share of stock at $55 for every three shares held. It was determined that 5% of the original cost was applicable to the rights. Required: What is the gain (loss) on sale of right