Your client purchased a zero-coupon bond that has a face value of $1,000, five years to maturity and a yield to maturity of 7.3%. One year later, similar bonds are offering a yield to maturity of 8.1%. Your client sells the bond at this later time. Your client has a tax rate of 40% on regular income and 15% on capital gains. What is: the capital gain (or loss) on the bond?