At December 31, 2025, Kraft Heinz has an outstanding non-cancellable purchase commitment for the purchase of 1 million cases of distilled white vinegar for $7.19 per case. Delivery is scheduled for the first quarter of 2026. If the December 31, 2025 market price for distilled white vinegar is $7.25, what would be reported or disclosed in the financial statements for 2025? Question 1 options: Kraft Heinz would report an unrealized gain of $60,000 and disclose the existence of the purchase commitment. Kraft Heinz would report an unrealized loss of $60,000 and disclose the existence of the purchase commitment. The reported cost of goods sold would be increased by $60,000. Nothing would be reported or disclosed in the financial statements