Gretta Company purchased a debt investment on June 15, 2017, and classified it as held to maturity. On December 31, 2017, the investment had a carrying value of $8,500 and a fair value of $8,000. On that dale, the present value of the future cash flows from the debt investment is $8,100. On December 31, 2018, the carrying value, fair value, and present value of the future cash flows from the investment are $7,900, $7,800, and $7,800, respectively. What is the amount of the impairment loss/gain in 2017 and 2018? Where does Gretta report the impairment loss/gain?