Tesla company purchased as a long term investment of 440,000 of 4% bonds dated July 1, on July 1, 2021. Management has the positive intent and ability to hold the bonds until maturity. For bonds of similar risk and maturity the market yield was 5%. The price paid for the bonds was $405,703. Interest is received semiannually on June 30 and Dec 31. Due to unforseen circimstances, Tesla decided to sell its dent investment for $412,000 on Jan 1, 2023, at which time the bonds have an amortized cost of $409,832. The amount of gain or loss on sale of investment would be?