Sun Corporation buys and sells debt securities which it classifies as trading securities.The company's fiscal year ends on December 31.On Decenber 27,2021,Sun purchased Northern Communications bonds at par for$500,000.At December 31,the bonds had a fair value of 574,000.On January 3,2022,the bonds were sold for$607,000.The amount included in 2022 net income as a result of this investment would be: