Company purchased debt securities as a long$-$term investment and classified them as trading. All securities were purchased at par value. Pertinent data are as follows:

Security Cost Market Value at $12/31/2021$

A $ $20,000$ $ $18,000$

B $40,00030,000$

C $90,00093,000$

Totals $$150,000$ $ $141,000$

What is the net holding gain or loss included in Company's income statement for the year?

Question options:

a$)$ $ $3,000$ gain

b$)$ $ $0$

c$)$ $ $9,000$ loss

d$)$ $ $12,000$ loss