Current Attempt in Progress During 2020, Sunland Company purchased 86000 shares of Oriole Corporation common stock for $1320000 as an equity investment. The fair value of these shares was $1254000 at December 31,2020 . Sunland sold all of the Oriole stock for $17 per share on December 3,2021 , incurring $62000 in brokerage commissions. Sunland Company should report a realized gain on the sale of stock in 2021 of $80000. $146000. $208000. $142000