Hassan Company bought the securities 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 Cost Fair Value OR380,000 OR352,000 Y OR180,000 OR 160.000 Z. OR420,000 OR414,000 What amount of loss on these securities should Hassan include in its income statement for the year ended December 31, 2017? Select one a. 41,000 b. 54,000 O CO O d. 13,000