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Lumber Company Purchased 16% of Jack Company's Common Stock During

Question 45

Multiple Choice

Lumber Company purchased 16% of Jack Company's common stock during 2019 for $160,000.The 16% investment in Jack had a $144,000 fair value at the end of 2019 and a $168,000 fair value at the end of 2020. Which of the following statements is correct?


A) The 2019 unrealized loss is $16,000,but is not included in Lumber's 2019 net income.
B) The 2020 unrealized gain is $8,000,and is included in Lumber's 2020 net income.
C) The 2020 unrealized gain is $24,000 and is included in Lumber's 2020 net income.
D) The 2019 unrealized loss is $16,000 and is reported on Lumber's balance sheet as a component of stockholders' equity and is not reported on the income statement.

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