At December 31, 2010, the trading securities for Mayfair, Inc. are as follows:

At December 31, 2010, the trading securities for Mayfair, Inc. are as follows:SecurityCostFair Value 12/31/10X$92,000Y140,000Z 28,000Mayfair should report the following amount related to the securities in its 2010 income statement:$2,000 gain.$12,000 realized loss.$12,000 unrealized loss.$14,000 unrealized loss.