45. On its December 31, 2010, balance sheet, Trump Co. reported its FVTOCI investments at a cost of 600,000, at fair value of 550,000. At December 31, 2011, the fair value of the securities was 585,000. What should Trump report on its 2011 statement of profit and loss as a result of the increase in the fair value of the investments in 2011?A. 0.B. loss of 15,000.C. gain of 35,000.D. loss of 50,000 and gain of 35,000.