Ramirez Company has an available-for-sale investment in the 6%, 20-year bonds of Soto Company. The investment was originally purchased for $1,200,000 in 2009. Early in 2010, Ramirez recorded an impairment of $300,000 on the Soto investment, due to Soto's financial distress. In 2011, Soto returned to profitability and the Soto investment was no longer impaired. What entry does Ramirez make in 2011 under (a) U.S. GAAP and (b) iGAAP?