Gooly Inc bought a sizeable amount of Crazy Co.'s bonds for $203,000 on May 5, 2020, and classified the investment as available for sale. The market value of the bonds declined to 5118.000 by December 31, 2020. Goofy reclassified this investment as trading securities in December of 2021 when the market value had risen to $155.000. What effect on 2021 net income should be reported by Goofy for the Crazy Co bonds? $48.000 not unrealized holding loss $37.000 net unrealized holding gain $85.000 net unrealized holding loss 50