10. During 2022, Hawkins Company purchased marketable equity securities as a short-term investment. AtDecember 31, 2022, the balance in the allowance to reduce marketable equity securities to market was$23,000.There were no security transactions during 2022.Pertinent information at December 31, 2022, is as follows:

SecurityCostMarket Value 12/31/2022

X$ 245,000$230,000

Y180,000182,000

Z60,00060,000

In its 2022 income statement, Hawkins should report:

A realized loss of $13,000.

A recovery of an unrealized loss of $13,000.

$0, because there cannot be a writeup according to GAAP.

A recovery of an unrealized loss of $10,000.