Dim Corporation purchased 1,000 shares of Witt Corporation stock in 2008 for $780 per share and classified the investment as securities available for sale. Witt's market value was $270 per share on December 31, 2009, and $443 on December 31, 2010. During 2011, Dim sold all of its Witt stock at $370 per share. In its 2011 income statement, Dim would report?