Rye Company Purchased 15% of Lena Company's Common Stock During

Rye Company purchased 15% of Lena Company's common stock during 2014 for $150,000. The 15% investment in Lena had a $160,000 fair value at the end of 2014 and a $140,000 fair value at the end of 2015. Which of the following statements is correct if Rye classifies the investment as a trading security and sold it at the beginning of 2016 for $148,000?

A) The 2016 realized loss is $2,000 and is included in Rye's 2016 income statement.
B) The 2016 realized gain is $8,000 and is included in Rye's 2016 income statement.
C) The 2016 unrealized gain is $8,000 and is included in Rye's 2016 income statement.
D) The 2016 unrealized loss is $2,000 and is included in Rye's 2016 income statement.