An investor in trading securities has the following information available at December 31, 2012:

Market value of trading securities $8,000

Acquisition cost of trading securities $9,000

How does the investor report the change in market value on the trading securities at December 31, 2012?

A) unrealized loss of $1,000 on income statement

B) unrealized gain of $1,000 on income statement

C) $1,000 is added to other comprehensive income account on the balance sheet

D) $1,000 is subtracted from the other comprehensive income account on the balance sheet