4. On January 2, 2023, Jason International, Inc. purchased 25% of Jeremy Corp.'s voting common stock for $250,000. On December 31,2023 , Jeremy paid all its shareholders $40,000 in cash dividends. Also on December 31 , 2023 , Jeremy's net income for the year was $80,000, and Jason's investment in Jeremy had an increase in market value to $275,000. Accordingly, Jason recognized the following in its records for Jeremy on December 31,2023 : A) A realized gain on the investment of $25,000. B) An unrealized holding gain on the investment of $25,000. C) A net increase in the cost basis of the investment of $10,000. D) No year-end entries in its accounting records relating to the investment. E) None of the above