An insurer has $2,500,000 in total earned premiums for the year. It experiences and pays out in one year $1,000,000 in total losses and $500,000 in underwriting expenses. As a result, under statutory accounting, the insurer has a $1,000,000 Available answer options Select only one option 

A Realized capital gain. 

B Unrealized capital gain. 

C Underwriting gain. 

D Policyholder surplus loss