In Its First Year of Operations, Roger Company Purchased Trading

In its first year of operations, Roger Company purchased trading securities at a total cost of $53,000. On December 31, the end of Roger's fiscal year, the fair market value of those investments totaled $57,000. As a result of these investments, Roger Company will report

A) Investment in Trading Securities of $57,000.
B) Investment in Trading Securities of $53,000.
C) Unrealized Holding Gain/Loss-Trading Securities of $4,000 on the income statement as ordinary income.
D) a credit balance in the contra account to Investment in Trading Securities of $4,000.