McGinn Company Purchased 10% of RJ Company's Common Stock During

McGinn Company purchased 10% of RJ Company's common stock during 2012 for $100,000. The 10% investment in RJ had a $90,000 fair value at the end of 2012 and a
$105,000 fair value at the end of 2013. Which of the following statements is correct if McGinn classified the investment as a trading security and sold it at the beginning of 2014 for $102,000?

A) The 2014 unrealized gain reported on the statement of earnings is $2,000.
B) The 2014 realized gain reported on the statement of earnings is $2,000.
C) The 2014 unrealized loss reported on the statement of earnings is $3,000.
D) The 2014 realized loss reported on the statement of earnings is $3,000.