At December 31, 2020, the trading securities portfolio consisted of the following common stocks. Cost Atrium Corporation $ 46,500 Fair Value $ 60,000 Barnes Inc. 60,000 58,000 Cantor Corporation 80,000 $186,500 76,400 $194,400 At December 31, 2019, the Fair Value Adjustment - Trading account had a debit balance of 9,900. The unrealized gain or loss to be recognized under the fair value method is a. unrealized gain $7,900. b. unrealized loss $2,000. c. unrealized loss $7,900 O d. unrealized gain $2,000.