At December 31, 2012, the trading securities for Settle, Inc. are as follows: Settle should report the following amount related to the securities in its 2012 income statement:

Security Cost Fair Value 12/31/12 X $90,000 $93,000 Y 150,000 141,000 Z 32,000 29,000

A) $9,000 realized loss. B) $9,000 unrealized loss. C) $12,000 unrealized loss. D) $3,000 gain