Anthers Inc. bought the following portfolio of trading securities near the end of 2021. Security A B Cost $ 80,000 60,000 22,000 Fair value 12/31/2021 $ 84,000 54,000 22,000 What amount will be reported for this portfolio at December 31, 2021, and how will it be classified? a. b. b. C. d. Amount $162,000 Balance Sheet $162,000 Income Statement $160,000 Income Statement $160,000 Balance Sheet d. O Option a. O Option b. O Option c. O Option d