XYZ Corp purchased 1,000 shares of ABC, Inc. common stock for $50 per share on February 12, 2020. ABC, Inc. has 1,000,000 shares issued and outstanding. ABC, Inc. paid a dividend of $1.00 per common stock share on October 15, 2020. The fair value of ABC, Inc. common stock on December 31, 2020 is $61.00/share.

ABC, Inc. paid a dividend of $2.00 per common stock share on October 15, 2021. The fair value of ABC, Inc. common stock on December 31, 2021 is $53.00/share.

How much will these transactions change XYZ Corps Net Income for 2021 (ignore income taxes)?