[Show your computation] At January 2021, Manning, Inc. has a held-for-collection investment in the bonds of Edmond Company with a carrying and fair) value of 900,000. During the year, Manning determined that due to poor economic prospects for Edmond, Manning will not be able to collect all contractual cash flows and the bonds have decreased in value to 775,000. It is determined that this is a permanent loss in value. During 2022, events and economic conditions have changed such that the impairment loss has decreased due to an improvement in the debtor's credit rating). The fair value of the bonds is now 910,000. How much, if any, recovery of impairment loss will Manning, Inc. report on its income for the year ending December 31, 2022