Required information (The following information applies to the questions displayed below.) Stoll Co.'s long-term available-for-sale portfolio at the start of this year consists of the following. Available-for-Sale Securities Company A bonds Company B notes Company C bonds Cost $534,300 159,490 661,900 Fair Value $490, eee 148,000 644,280 Stoll enters into the following transactions involving its available-for-sale debt securities this year. Jan. 29 Sold one-half of the Company B notes for $78,5ee. July 6 Purchased bonds of Company X for $120,600. Nov. 13 Purchased notes of Company 2 for $267,eee. Dec. 9 Sold all of the bonds of Company A for $519,000. The fair values at December 31 are B. $83,900; C. $608,900; X $100,000, and Z. $275,000. 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