During its first year of operation, Vaughn Limited (a public company) acquired three securities as trading investments held for. Investment A cost $75600 and had a year-end fair value of $79600. Investment B cost $41300 and had a year-end fair value of $25200. Investment C cost $32700 and had a year-end fair value of $30900. What amount should be reported as an unrealized loss in Vaughns income statement for the first year of operation?

$13900

$0

$17900

$21900