20. A company purchased shares of stock of another company for $75,000 during 2014; the shares were classified as trading. The shares market value was $79,000 at the end of 2014 and $81,000 at the end of 2015. Which of the following statements correctly describes the investors accounting for the investment?

a. A realized gain of $4,000 was added to net income during 2014

b. An unrealized gain of $6,000 was recorded during 2015.

c. An unrealized gain of $2,000 was recorded as OCI during 2015

d. An unrealized gain of $2,000 was recorded as income during 2015.