On $\frac{1}{1}\frac{?}{2009\text{A}\text{B}\text{C}},$ Inc. purchases a $5-$year $$1,000,000,6\%$ bond requiring semiannual interest payments from XYZ$,$ Inc. Interest payments are scheduled to occur on $6/30$ and $12/31$ each year. They classify this investment as "Trading". ABC, Inc. pays an amount for the bond that creates an effective yield of $5\%.$

Assuming that ABC, Inc. prepares its financial statements $($balance sheet, income statement, etc.$)$ on $\frac{12}{31}$ each year, and further that the market value of the $xYZ,$ Inc. bonds is $$980,000$ on $\frac{12}{31}\frac{?}{2009}.$ What is the overall $2009$ income statement impact of the XYZ$,$ Inc. bond investment for ABC, Inc.?