Grayling purchased 10% of ABC stock for $100,000 on 1/1/20. Data regarding these securities follow. Question 19 Not yet answered Points out of 3.00 P Flag question For the Year Ended December 31, 2020 December 31, 2021 December 31, 2022 Market Value $109,000 89,000 106,000 The amount of Unrealized Gain or loss to affect the 2022 Net Income is: Select one: O a. $3,000 O b. $20,000 O c. $6,000 O d. $5,000 O e. $17,000