On January 1, 2009, Everglade Company Purchased the Following Securities

On January 1, 2009, Everglade Company purchased the following securities and properly accounted for them as securities available for sale: All declines in value are considered temporary. What amount should the Everglade Company report relative to these securities in its 2009 income statement?

A) $0.
B) $19,000 unrealized gain.
C) $12,000 net unrealized gain.
D) $7,000 unrealized loss.