At the end of its first year, the trading securities portfolio consisted of the following common stocks. able corpooration:cast(46,600), market(50,000) benes inc.:cost(60,000), market(55,800) cole corporation:(80,000), market(76,000) total cost= $186,400 total market= $181,800 The unrealized loss to be recognized under the fair value method is a. $4,200. b. $8,200. c. $4,600. d. $4,000