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 12/31/2020 $375,000 Fair Value 12/31/2021 $400,000 Amortized Cost 12/31/2020 $367,500 Amortized Cost 12/31/2021 $360,000 Trading Securities: Cost DEF Co. Bonds GEH Inc. Bonds IJK Inc. Bonds Fair Value 12/31/2020 $ 48,000 $ 47,000 $ 44,000 Fair Value 12/31/2021 $ 59,500 $ 77,000 $ 38,500 $ 66,000 $ 39,000 $ 32,900 Available-for-Sale Securities: LMN Co. Bonds Fair Value 12/31/2020 $130,500 Fair Value 12/31/2021 $150,400 Cost $140,000 What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds? Multiple Choice $48,200 $80.900. $36.000 $55,900