14) Demeter Corporation purchased the following classified them as securities available for sale: ng debt securities during 2018 and properly Security Fair Value 2/31/2018 Cost $40,000 $70,000 28,000 $49,000 $66,000 $39,000 B. ther securities. How much of an unrealized gain/(loss) will be 31, 2018 income statement related to reported by Demeter Corporation in the December the investments? a) $ 20,000. b) $o. c) $ (4,000) d) $ 16,000