Blossom Company's equity securities portfolio which is appropriately included in current assets is as follows: December 31, 2021 Cost Unrealized Gain (Loss) Fair Value $199000 Catlett Corp. $240000 $-41000 Lyman, Inc. 227000 245000 18000 $467000 $444000 $-23000 Ignoring income taxes, what amount should be reported as a charge against income in Blossom's 2021 income statement if 2021 is Blossom's first year of operation? O $41000 loss. $0. $23000 loss. $18000 gain