At the End of Its First Year, the Trading Securities

At the end of its first year, the trading securities portfolio consisted of the following common stocks. $$\begin{array} { l r r } &\text {cost}&\text {fair value}\\\text { Atrium Corporation } & \$ 46,500 & \$ 50,000 \\\text { Barnes Inc. } & 60,000 & 58,000 \\\text { Cantor Corporation } & 80,000 & 76,400 \\& \underline { \$ 186,500 } & \underline { \underline { \$ 184,400 } }\end{array}$$ The unrealized loss to be recognized under the fair value method is

A) $2,000.
B) $5,600.
C) $2,100.
D) $3,600.