During 2021, Kerr Corp. purchased marketable equity securities. Pertinent data follow:

Security	Cost	Market Value at 12/31/2021
D	$ 36,000	$ 40,000
E	$80,000	$60,000
F	$180,000	$186,000
Total	$296,000	$286,000

Kerr appropriately carries these securities at market value. The amount of unrealized loss on these securities in Kerr's 2021 income statement should be:

Group of answer choices

$20,000

$10,000

$0

$14,000