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Skysong Corporation has elected to use the fair value option for one of its notes payable. The note was issued at an effective rate of 10% and has a carrying value of $15,000. At year-end, Skysong's borrowing rate (credit risk) has declined; the fair value of the note payable is now $16,300. (a) Determine the unrealized holding gain or loss on the note. (Enter loss using either a negative sign preceding the number e.3. 2,945 or parentheseses (2,945) ) Unrealized holding gain or loss