Stoll Co.'s long-term available-for-sale portfolio at the start of this year consists of the following.

Available-for-Sale Securities	Cost			Fair Value
Company A bonds	$	535,300		$	490,000
Company B notes		159,380			154,000
Company C bonds		662,750			640,940

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 $79,200.
July		6		Purchased bonds of Company X for $126,600.
Nov.		13		Purchased notes of Company Z for $267,900.
Dec.		9		Sold all of the bonds of Company A for $515,000.

The fair values at December 31 are B, $81,000 C, $610,000 X, $118,000 and Z, $278,000.

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?