7. Mase Company started operations in January 2008 and purchased equity securities in April for TL 140.000. The market value of the investment was TL121.000 at the end of 2008 and TL 155.000 at the end of 2009. Assuming that the portfolio is classified as available for sale securities, Mase Company will report in its income statement: a. All unrealized gains or losses relating to this portfolio are recognized in the balance sheet. b. A TL 19.000 unrealized loss in 2008 and a TL34.000 unrealized gain in 2009. c. A TL19.000 unrealized loss in 2008 and a TL 19.000 unrealized gain in 2009. d. No gains or losses of any kind are recognized until the securities are sold