Stoll Company's long-term available-for-sale portfolio at the start of this year consists of the following. Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-hale of the Company B notes for $78,500. July 6 Purchased Company x bonds for $120,400. november 13 purchased Company z notes for $267,700. December 9 sold all of the Company A bonds for $524,600. Fair values at December 31 are 8,$84,300;C,$601,500;X,$112,000; and Z,$270,000. What amount of gains or losses on transactions relating to long-term investments in available-for-sale debt securities does Stoll port on its income statement for this year