Beresford Inc. purchased several investments in debt securities during 2020, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Held-to-Maturity Securities: ABC Co. Bonds Fair Value Fair Value Amortized Cost Amortized Cost 12/31/2020 $387,500 12/31/2021 $380,000 12/31/2020 $395,000 12/31/2021 $420,000 Fair Value 12/31/2021 Cost $ 81,800 Trading Securities: Fair Value 12/31/2020 DEF Co. Bonds $ 65,000 $ 76,000 GEH Inc. Bonds $ 67,000 $ 98,100 $ 59,000 IJK Inc. Bonds $ 64,000 $ 58,500 $ 52,900 Available-for-Sale Fair Value Securities: LMN Co. Bonds 12/31/2020 $162,400 Fair Value 12/31/2021 $175,900 Cost $160,000 What total unrealized holding gain would Beresford report in its 2021 income statement relative to its Investments in bonds? Multiple Choice O O O O $50,100. $36,600. $76,200. $47.950