Question 5 2 pts OurNewCo sold its investment in PufferCo on February 2 for $40,000. This investment represents a 10% share in PufferCo. The balances related to this investment as of the previous December 31 year end were as follows: Investment in PufferCo account = Dr. balance of $40,000 FV adjustment account (no other investments) = Cr. balance of $3,000 What was the amount of gain realized in the Net Income on the date of sale? (enter whole numbers without dollar signs)