40_Beresford Inc. purchased several investments in debt securities during 2020, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent.

Held-to-Maturity Securities:Fair Value 12/31/2020Fair Value 12/31/2021Amortized Cost 12/31/2020Amortized Cost 12/31/2021ABC Co. Bonds$375,000 $400,000 $367,500 $360,000 Trading Securities:Fair Value 12/31/2020Fair Value 12/31/2021 Cost DEF Co. Bonds$48,000 $59,500 $66,000 GEH Inc. Bonds$47,000 $77,000 $39,000 IJK Inc. Bonds$44,000 $38,500 $32,900 Available-for-Sale Securities:Fair Value 12/31/2020Fair Value 12/31/2021 Cost LMN Co. Bonds$130,500 $150,400 $140,000

What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds?

Multiple Choice

$55,900.

$36,000.

$80,900.

$48,200.