ABC Company purchased 50,000 shares (5% ownership) of INC Company on January 2, 2020 at 34 per share. ABC received a stock dividend of 15% on March 31, 2020 when the market price of the share is 40. On November 30, ABC paid 20 per share special assessment on the shares. On December 15, 2020, INC paid a cash dividend of 8 per share. On December 31, the prevailing market price of the trading security is at 49 per share. How much is the unrealized gain(loss) that should be presented in the statement of comprehensive income? What is the carrying value of the above investment on December 31, 2020?