Valet Corporation began operationsin 2018. An analysis ofValet’s debt securitiesportfolio acquired in 2018 showsthefollowingtotalsat December 31,2018 for trading andavailable-for-sale debt securities: Trading Available-for-Sale Aggregate cost Aggregate fair value ecuriti S180,000 160,000 Securities $220,000 190,000 What amount shouldValet report in its 2018 income statement for unrealized holdingloss? a. T50,000 b. $10,000 c. $30,000 d. $20,000