On January 1, 20X0, Heitzman Company Purchased the Following Shares

On January 1, 20X0, Heitzman Company purchased the following shares as a long-term investment in available-for-sale securities: $$\begin{array} { | l | l | r | r | } \hline \text { Corporation } & \text { Shares } & \text { Percent Outstanding } & \text { Cost per Share } \\\hline \text { Maars } & 10,000 \text { common (no par) } & 5 \% & \$ 25 \\\hline \text { Nassif } & 2,000 \text { preferred (par \$10) } & 2 \% & \$ 50 \\\hline\end{array}$$ The market value of the stocks subsequently were as follows: $$\begin{array} { | l | r | r | } \hline & \text { Dec. 31, 20X0 } & \text { Dec. 31, 20X1 } \\\hline \text { Maars Corporation common stock } & \$ 24.00 & \$ 27.50 \\\hline \text { Nassif Corporation preferred stock } & 51.00 & 50.50 \\\hline\end{array}$$ Calculate the "Net unrealized gains/loss," on both December 31, 20X0 and December 31, 20X1.