Stoll Company's long-term available-for-sale portfolio at the start of this year consists of the following. Available-for-Sale Securities Company A bonds Cost $ 531,500 159,040 663,000 Fair Value Company B notes Company C bonds. $ 495,000 145,000 641,100 Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the Company B notes for $78,200. July 6 Purchased Company X bonds for $120,700. November 13 Purchased Company Z notes for $268,000. December 9 Sold all of the Company A bonds for $515,200. Fair values at December 31 are B, $83,500; C, $605,700; X, $108,000; and Z, $280,000. 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? Loss