Required:

$1.$ The carrying value of the bonds on December $31,2020$ is $

$2.$ The fair value of the bonds on December $31,2020$ is $

$3.$ The amount of unrealized holding gain or loss is $

$($F

in the last blank with "gain" if there is an unrealized holding gain or "loss" if there is an unrealized holding loss$)$

Note: Don't round until the final answer. Round the final answer to the nearest dollar.