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Cullumber Corporation began operations in 2021. An analysis of Cullumber's debt securities portfolio acquired in 2021 shows the following totals at December 31, 2021

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Cullumber Corporation began operations in 2021. An analysis of Cullumber's debt securities portfolio acquired in 2021 shows the following totals at December 31, 2021 for trading and available-for-sale debt securities: Trading Securities Available-for-Sale Securities Aggregate cost $169000 $209000 Aggregate fair value 144600 173500 What amount should Cullumber report in its 2021 income statement for unrealized holding loss? O $59900. O $24400. O $11100. O $28900.

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