3. Kling Company began operations in 2016 and, by year-end (December 31), had made six stock investments. Year-end information on these stock investments follows. December 31, 2016 Barth, Inc. Foster, Inc. McNichols, Inc.. Patell, Inc. Ertimur, Inc. Soliman, Inc. Cost or Equity Basis (as appropriate) $32,000 175,500 179,000 152,000 50,000 86,000 Year-End Market Value $27,000 168,000 177,000 148,000 43,000 80,000 Market Classification Trading Trading Available-for-sale Available-for-sale Equity method Equity method What total amount of unrealized holding gains or unrealized holding losses related to stock investments appear in Kling's 2016 income statement? a. $ 6,000 losses b. $13,000 losses c. $18,500 losses d. $12,500 losses