15" At the end of Year 1, Lane Co. held trading securities that cost $86,000 and which had a year-end fair value of $92,000. During Year 2, all these securities were sold for $104,500. At the end of Year 2, Lane had acquired additional trading securities that cost $73,000 and had a year-end fair value of $71,000. What is the impact of these activities on Lane's Year 2 income statement? A. Loss of $2,000. B. Gain of $10,500. C. Gain of $16,500. D. Gain of $18,500.