Tweed Inc. reported an impairment loss of $200,000 on its income statement for the year ended December 31,2015. This loss was related to an item of equipment which Tweed intended to use in its operations. On the company's December 31,2015 statement of financial position, Tweed reported this equipment at $1,000,000 and, as of December 31, 2015, Tweed estimated that this equipment would be used for another five years. On December 31, 2016, Tweed determined that the recoverable amount of its impaired equipment had increased by 25,000 over its recoverable amount at December 31,2015. On the company's December 2016 income statement, what amount should be reported as gain on the reversal of impairment loss?