Antlers Inc. bought the following portfolio of trading securities near the end of $2022$ a security cost of $80,000$ fair value at $12$:$31$ of $2022$ at $84,000$ B had a security cost of $60,000$ and a fair value on $1231$ of $202254,000$ C had a security cost of $22,000$ and a fair value on $1231$ of $2022$ of $22,000$ what amount will be reported in the balance sheet for this portfolio at December $31$ of $2022$ and how will it be classified