On December 31, 2006, Patel Company purchased equity securities as trading securities. Pertinent data are as follows:

                  Fair                           Value

Security Cost At 12/31/07

A            $132,000               $117,000

B               168,000                186,000

C               288,000                263,000

On December 31, 2007, Patel transferred its investment in security C from trading to available-for-sale because Patel intends to retain security C as a long-term investment. What total amount of gain or loss on its securities should be included in Patel's income statement for the year ended December 31, 2007?