91. On its December 31, 2014, balance sheet, Trump Company reported its investment in

available-for-sale securities, which had cost $600,000, at fair value of $550,000. At

December 31, 2015, the fair value of the securities was $585,000. What should Trump

report on its 2015 income statement as a result of the increase in fair value of the

investments in 2015?

a. $0.

b. Unrealized loss of $15,000.

c. Realized gain of $35,000.

d. Unrealized gain of $35,000.

my answer is should report $35000 but provided answer is $0 please explain why ? Thanks