Sunshine Company Ltd$.$ has a held$-$for$-$collection investment in the $6\%,20-$year bonds of Soto Company. The investment was originally purchased for $$1,200,000$ in $2017.$ Early in $2020,$ Sunshine recorded an impairment of $$200,000$ on the Soto investment, due to Soto$$s financial distress. In $2021,$ Soto returned to profitability and the Soto investment was no longer impaired. What entry does Sunshine make in $2021$ under $($a$)$ GAAP and $($b$)$ IFRS?