On December 31, 2014, Patel Company purchased equity securities as trading securities. Pertinent data are as follows:
Fair Value
Security Cost At 12/31/15
A $132,000 $117,000
B 168,000 186,000
C 288,000 263,000
On December 31, 2015, Patel transferred its investment in security C from trading to available-for-sale because Patel intends to retain security C as a long-term investment. What total amount of gain or loss on its securities should be included in Patel's income statement for the year ended December 31, 2015?