Can't get an accurate result, how can I complete the following

Accounting for Marketable Debt Securities Tim Propp, CFO of Thunderbird, Inc., invested some of the firm's excess cash in the debt of three companies. At year-end, he reviewed how the portfolio of securities had done. Fair Value Security Name Cost Basis at Year-End Classification Microsoft Corporation $100,000 $144,620 Trading security Pfizer, Inc. 75,000 88,330 Trading security Boeing, Inc. 50,000 58,080 Available-for-sale security $225,000 $291,030 Required 1. Calculate the value that would be assigned to the portfolio of securities on Thunderbird's balance sheet at year-end. $ 291,030 2. Calculate the income statement effect of the portfolio of securities at year-end. $ (21,410) X Unrealized Gain 3. Calculate the income statement effect of the portfolio of securities at year-end assuming all securities are classified as available-for-sale. $ 0 4. Are the company's reported earnings impacted by whether the portfolio of securities are classified as trading versus available-for-sale? Yes Will the company's share price be impacted by the particular classification adopted? No Will the company's income taxes be impacted? No