On November 10, 2011, Clark Inc

On November 10, 2011, Clark Inc. purchased shares of Landon Corp. for $100,000 and shares of Norris Incorporated for $50,000. At the end of 2011, the fair market value of the stock of Landon was $80,000 and for Norris Incorporated was $65,000. How should Clark Inc. recognize these changes in market price?

A) As a net unrealized loss of $20,000.
B) As a net unrealized gain of $15,000.
C) As a net unrealized loss of $5,000.
D) No adjustment is required since the total fair value is higher than the total original cost.