Freedom Corporation buys and sells debt securities which it classifies as trading securities. The company's fiscal year ends on December 31. On December 27, 2021, Freedom purchased Western Communications bonds at par for $700,000. At December 31, the bonds had a fair value of 725,000. On January 3, 2022, the bonds were sold for $737,000. The amount included in 2021 net income as a result of this investment would be: (Do not add dollar sign; do not add comma by yourself to your amount; round the answer to the whole number; use minus sign if the amount is negative)