Use the following information on a companys investments in debt securities to answer the following question. The companys accounting year ends December 31.\ Investment Date of Acquisition Cost Fair Value\ 12/31/23 Date Sold Selling Price\ Colt Company bonds 9/20/23 $38,000 $37,000 2/10/24 $42,000\ Dana Company bonds 10/2/23 14,000 14,200 1/17/24 13,000\ \ \ If the above debt investments are categorized as trading securities, what amount is reported for gain or loss on securities in 2023 income?