Rosie Corporation obtained 4,000 shares of Jackson Company ordinary shares on April 2, 2020 at a cost of $440,000 to be held for trading. On October 7, 2020, Jackson Company distributed a 10% ordinary share dividend when the market price of the shares was $125 per share. On December 15, 2020, Rosie Corporation sold 400 shares of its Jackson Company shares for $64,000. What amount must Rosie Corporation report as gain or loss on sale of investment on December 31, 2020?