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Blue Spruce Corp. purchased a $100,000 face-value bond of Myers Corp. on August 31, 2016, for $108,770 plus accrued interest. The bond pays interest annually each November 1 at a rate of 8%. On November 1, 2016, Blue Spruce Corp. received the annual interest. On December 31, 2016, Blue Spruce's year end, The Globe and Mail newspaper indicated a fair value for these bonds of 107.9. Blue Spruce sold the bond on January 15, 2017, for $107,600 plus accrued interest. Assume Blue Spruce Corp. follows IFRS and does not report interest income separately from gains and losses on these investments