Gretta Company purchased a debt investment on June 15, 2016, and classified it as available for sale. On December 31, 2016, the investment had a carrying value of $8,500 and a fair value of $8,000. On that date, the present value of the future cash flows from the debt investment is $8,100. On December 31, 2017, the carrying value, fair value, and present value of the investment are $7,900, $1,800, and $7,800, respectively. Gretta does not anticipate selling the investment before it recovers. What is the amount of the impairment loss/gain in 2016 and 2017? Where docs Gretta report the impairment loss/gain?