The Following Information Relates to Bower Company's Short-Term Investment in Equity

The following information relates to Bower Company's short-term investment in equity securities available for sale at the end of 2013 and 2014 (in 000s) :

Bower's net realized and unrealized gains and losses for 2014,respectively,would be

A) $2 realized loss; $8 unrealized loss.
B) $2 realized loss; $16 unrealized loss.
C) $2 realized loss; $16 unrealized gain.
D) $2 realized loss; $8 unrealized gain.