Please help solving the question #2 and #4 !!!

Big Co. owns 60% of Little Co common stock. On 1/1/23 Big Co sold a patent to Little Co for $32,000. The patent had a book value of $20,000 on that date, with a 4 year remaining useful life. On 5/1/26 Little sells the patent to a third party for $20,000. Little Co reports earnings of $50,000 each year. Big uses the FULL equity method to account for their investment in Little. Question 1 How much was the unrealized gain or loss on the sale? ("xx,xxx gain" or "xx,xxx loss") 12,000 gain 1 / 1 pts