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. Fair Value Fair value Amortized cost Held-to-Maturity Securities: ABC CO. Bonds 12/31/2020 $387,000 12/31/2021 $412,000 12/31/2020 $379,500 Amortized cost 12/31/2021 $372,000 Fair value Fair value Trading Securities: Cost DEF Co. Bonds 12/31/2020 $ 57,000 $ 59,800 $ 56,000 12/31/2021 $ 68,000 $ 92,500 $ 50,500 GEH Inc. Bonds $ 73,480 $ 51,000 $ 44,900 IJK Inc. Bonds Fair value Fair value Available-for-sale Securities: LMN Co. Bonds Cost 12/31/2020 $ 150,400 12/31/2021 $164,30 $152,000 What total unrealized holding gain would Beresford report in its 2021 Income statement relative to its Investments in bonds? Multiple Choice $39.000. $46,150. $52.900