The following selected transactions occurred for Corner Corporation:

February $1$ Purchased $540$ shares of the company$$s own common stock at $$34$ cash per share; the stock is now held in treasury.

July $15$ Issued $170$ of the shares purchased on February $1$ for $$44$ cash per share.

September $1$ Issued $130$ more of the shares purchased on February $1$ for $$29$ cash per share.

What impact does the reissuance of treasury stock for an amount higher than the purchase price have on net income?