At 12/31/2009, Aragorn Corp. had the following equity securities that were purchased during 2009, its first year of operation: Cost Fair Value Trading Securities Security A $ 80,000 $100,000 Available-for-Sale Securities: Security Y $ 70,000 $75,000 During 2010, Aragorn sold Security A for $70,000 and Security Y for $83,000. What will be the total net Realized Gain or Loss included in 2010 Net Income? Select one: a. $15,000 loss b. $20,000 loss c.$17,000 loss d. $30,000 loss e. $2,000 loss