An Investor in Available-For-Sale Securities Has the Following Information Available $\quad \$8,000$

An investor in available-for-sale securities has the following information available at December 31,2012:
Market value of trading securities $\quad \$8,000$
Acquisition cost of trading securities $\quad \$9,000$
How does the investor report the change in market value on the available-for-sale securities at December 31,2012?

A) unrealized loss of $1,000 on income statement
B) unrealized gain of $1,000 on income statement
C) $1,000 is added to accumulated other comprehensive income account on the balance sheet
D) $1,000 is subtracted from the accumulated other comprehensive income account on the balance sheet