On March 1, 2010, Acadia purchased 1,000 shares of common stock of Marston Corp. for $50,000 and classified the investment as available-for-sale securities. On December 31, 2010, the Marston stock had a fair value of $53,000. Acadia Corp. prepares its financial statements in accordance with IFRS. Acadia elects to use fair value through profit or loss to record its investments in available-for-sale securities. How is the gain on the investment in Marston stock reported in Acadia's 2010 financial statements?