On October 1, 2006, Fisher Corp. acquired 200 shares (5%) of Wychek, Inc. stock for $25 per share. On December 1, 2006, Fisher Corp. received a dividend of $3 per share on the Wychek stock. The market value per share of Wychek's stock as of December 31, 2006 and 2007, was $29 and $12, respectively.
How much unrealized gain should Fisher report in its 2006 income statement?