please help with this accounting question.

Problem 15-3A (Static) Debt investments in available-for-sale securities; unrealized and realized gains and losses LO P3 The following information applies to the questions displayed below) Stoll Company's long-term available-for-sale portfolio at the start of this year consists of the following Available for Sale Securities Cost Fair Value Company A bonds $ 535,300 $ 490,000 Company B notes 159,380 154,000 Company bonds 662,750 213,630 Stoll enters into the following transactions involving its available for sale debt securities this year January 29 sold one half of the Company 8 notes for $79,200. July 6 Purchased company x bonds for $126,600. November 13 Purchased company z notes for $267,900. December 9 sold all of the Company A bonds for $515,000. Fair values at December 31 are B. $81000. C. $665,000: X. $118.000; and Z. $278,000 Problem 15-3A (Static) Part 3 3. What amount of gains or losses on transactions relating to long-term investments in available-for-sale debt securities does Stoll report on its income statement for this year? Gain