"During Year 17, Blossom Company purchased 78000 shares of Holmes Corporation common stock for $1240000 as an equity investment. The fair value of these shares was $1182000 at December 31, Year 17. Blossom sold all of the Holmes stock for $17 per share on December 3, Year 18, incurring $54000 in brokerage commissions. Blossom Company should report a realized gain on the sale of stock in Year 18 of"

		"$32,000.00 "
		"$86,000.00 "
		"$90,000.00 "
		"$144,000.00 "