Cullumber Company's equity securities portfolio which is appropriately included in current assets is as follows: December 31, 2021 Cost Fair Value Unrealized Gain (Loss) Catlett Corp. $270000 $223000 $-47000 Lyman, Inc. 254000 275000 21000 $524000 $498000 $-26000 Ignoring income taxes, what amount should be reported as a charge against income in Cullumber's 2021 income statement if 2021 is Cullumber's first year of operation? O $47000 loss. $21000 gain. $26000 loss. $0