During 2019, MESA Co. purchased 268,000 shares of Western Corp.'s common stock for $3,216000 with the intent to save the stock as part of an existing portfolio. The fair value of the shares was $4342000 at the end of 2019 and the company sold the shares for $5428000 in 2020. Based on this information, what should MRSA Co. report as an unrealized gain in 2019?

$1086000

$1126000

$2121000

No gain would have been reported. This would have been recorded as a loss