Hassan Company bought the secunties listed below during 2017 These securities were classified as trading securities in its December 31, 2017 income statement Hassan reported a net unrealized loss of OR13.000 on these securities. Pertinent data at the end of December 2017 is as follows Security Bost Fair Value X OR380 000 OR352 000 OR180.000 OR160 000 ORA20000 ORA 14.000 What amount of loss on these securities should Hassan include in its income statement for the year ended December 2017 Select one a 54 000 bo c 13.000 d 1000