At the end of its first year, the trading securities portfolio consisted of the following common stocks. Cost Fair Value Atrium Corporation $ 46,500 $ 50,000 Barnes Inc. 60,000 58,000 Cantor Corporation 80,000 76,400 $186,500 $184,400 The unrealized loss to be recognized under the fair value method is

Answer

	A)	$2,000.
	B)	$5,600.
	C)	$2,100.
	D)	$3,600.