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

Rye Company purchased 15% of Lena Company's common stock during 2010 for $150,000.The 15% investment in Lena had a $160,000 fair value at the end of 2010 and a $140,000 fair value at the end of 2011.Which of the following statements is correct if Rye classifies the investment as a trading security and sold it at the beginning of 2012 for $148,000?

A) The 2012 realized loss reported on the income statement is $2,000.
B) The 2012 realized gain reported on the income statement is $8,000.
C) The 2012 unrealized gain reported on the income statement is $8,000.
D) The 2012 unrealized loss reported on the income statement is $2,000.