The following information relates to Sunland Company for 2022:

Realized gain on sale of available-for-sale securities	$47900
Unrealized holding gains arising during the period on available-for-sale securities	107300
Reclassification adjustment for gains included in net income	34700

The amounts to add to or subtract from Sunlands 2022 net income to determine comprehensive income are.

During 2021, Cullumber Company purchased 13000 shares of Bonita Corp. common stock for $279500 as a passive interest investment. The fair value of these shares was $375700 at December 31, 2021. During 2022, Cullumber sold all of the Bonita stock for $293800. Cullumber Company should report a realized gain on the sale of stock in 2022 of