Data related to available-for sale securities for Aetna Corporation for the Year 2016 is provided below: Mark-to-market value of available-for-sale securities, Ending Amortized cost of available-for-sale securities, Beginning Purchases of available-for-sale securities during the year Amortized cost of available-for-sale securities, Ending Mark-to-market value of available-for-sale securities Beginning $8,000 $1,200 $3.000 $1,550 $4,500 Additional information No dividend revenue or interest revenue earned or received during the year No securities were sold and no securities were matured during the year What would be the unrealized gain or loss for the year 2016? a. S500 Unrealized gain b. S1,300 Unrealized loss c. S2,150 Unrealized gairn d. $1,800 Unrealized loss