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On Its December 31, 2014, Balance Sheet, Trump Company Reported

Question 94

Multiple Choice

On its December 31, 2014, balance sheet, Trump Company reported its investment in available-for-sale securities, which had cost $600,000, at fair value of $550,000. At December 31, 2015, the fair value of the securities was $585,000. What should Trump report on its 2015 income statement as a result of the increase in fair value of the investments in 2015?


A) $0.
B) Unrealized loss of $15,000.
C) Realized gain of $35,000.
D) Unrealized gain of $35,000.

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