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Beresford incorparated purchased seceral investments in debt securitiesduring 2 0 2 3 , its first year of operation. The following information pertains to these securities

Beresford incorparated purchased seceral investments in debt securitiesduring 2023, its first year of operation. The following information pertains to these securities. The fluctuations in their fair value are not considered permanent. held to maturity seciurities fair value 12/23/2023383,000 fair value 12/31/2024408,000 Amortized cost 12/31/203375,500 Amortized cost 12/31/2024368,000 Tradind securities fair value DEF Company Bonds 12/31/202353,00012/31/202464,000 cost 68,000 GEH Incorparted Bonds fair value 12/31/2355,00012/31/2481,000 cost 47,000 ijk incorpaorated Bonds fair value 12/31/2352,00012/31/2446,500 cost 40,900 Available for sale securities LMN company Bonds fair value 12/31/2023144,50012/31/24157,500 cost 148,000 What total unrealized holding gain would Beresford reportin its 2024 income statement relative to its investments in bonds?

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