The following information pertains to Silva Corporation's defined benefit pension plan: At the end of 2024 , Silva contributed $742 thousand to the pension fund and benefit payments of $784 thousand were made to retirees. The expected rate of return on plan assets was 10%, and the actuary's discount rate is 7%. There were no changes in actuarial estimates and assumptions regarding the PBO. What is Silva's 2024 gain or loss on plan assets