A county held debt securities for the purpose of trading. The securities cost the county 90,000 at the end of year 1 they had a fair value of 85,000. At the end of year 2 they ahd a fair value of 100,000.

How much gain or loss should the county report in its year 2 statement of activities?

A 5,000 loss

B 10,000 gain

C 15,000 loss

D 15,000 gain