During 2020, Woods Co. purchased 20,000 shares of Holmes Corp. common stock for $315,000 as an a ailable-for-sale investment. The fair value of these shares was $300,000 at December 31,2020 . Woods sold all of the Holmes stock for $17/ share on January 3, 2021. Woods should report a realized gain on the sale of stock in 2021 of $25,000 $40,000 $0 $30,000