Use the Following Information for Questions 87 and 88

Use the following information for questions 87 and 88.
Instrument Corporation has the following investments which were held throughout 2014-2015:
-What amount of gain or loss would Instrument Corporation report in its income statement for the year ended December 31, 2015 related to its investments?

A) $40,000 gain.
B) $40,000 loss.
C) $280,000 gain.
D) $160,000 gain.