eremiah Corporation purchased debt securities during 2024 and classified them as securities available-for-sale:
SecurityCostFair value 12/31/2024A$ 41,500$ 49,300B74,50069,000C25,00040,500
All declines are considered to be temporary. How much gain will be reported by Jeremiah Corporation in the December 31, 2024, income statement relative to the portfolio?