The Following Information Relates to Rowling Company's Short-Term Investment in Equity

The following information relates to Rowling Company's short-term investment in equity securities available for sale at the end of 2010 and 2011 (in 000s) :

Rowling's net realized and unrealized gains and losses for 2011, respectively, would be

A) $2 realized loss; $8 unrealized loss.
B) $2 realized loss; $16 unrealized loss.
C) $2 realized loss; $16 unrealized gain.
D) $2 realized loss; $8 unrealized gain.