On January 1, 2024, ABC. acquired a 10% interest in XYZ Corp. for $26,000. The stock has a readily determinable fair value, so the investor measures the Equity Investment at fair value with all unrealized gains and losses flowing through net income. On December 31, 2024 the fair value of the 10% common stock investment is $31,200. On April 1, 2025, ABC Inc. acquired an additional 20% XYZ's common stock for $67,600 and gains the ability to exert significant influence over its investment and will begin to use the equity method for its investment.
Required: What is the amount of the unrealized holding gain or loss that would be required on April 1, 2025 to appropriately transition to the equity method?