Rhoads Purchased Common Shares of Company a and B for $10,000

Rhoads purchased common shares of Company A and B for $10,000 and $12,000,respectively on 12/15.Rhoads intends to sell these securities within 30 days.At 12/31,Investments in Company A & B had a fair value of $9,000 and $15,000,respectively.Assuming this is the first trading investment for Rhoads,what is the unrealized gain or loss for these securities and how is it reported?

A) Unrealized Loss of $1,000,Unrealized Gain of $3,000,both reported as part of Net Income.
B) Unrealized Gain of $2,000,reported as part of Other Comprehensive Income.
C) Unrealized Loss of $1,000,Unrealized Gain of $3,000,both reported as part of Other Comprehensive Income.
D) Unrealized Gain of $2,000,reported as part of Net Income.