The information below is available for Rover Company at December 31, 2019, regarding its investments (all purchased in 2019).

December 31, 2019

Securities Cost Fair Value

3,000 shares ofABC Corporation Common Stock - Trading Security $40,000 $50,000 1,000 shares of XYZ Incorporated Preferred Stock - AFS Security 25,000 22,000 $65,000$72,000

What is the amount of Unrealized Holding Gain/(Loss) reported on the December 31, 2019 Income Statement and statement of comprehensive income for Rover as a result of its holdings in these securities? Whether it is a gain or loss