An investor purchases a $1,000 5-year bond for $960. At the end of the calendar year, the investor notices that the bond is now trading at $980. Which of the following statements correctly describes the taxation of this change in value for the investor? a) The investor must report a capital gain of $20 b) There is no amount taxable because he hasn't sold the bond. Oc) The investor must report interest earnings of $20 d) The investor must report interest earnings of $40