Instrument Corp. has the following investments which were held throughout 20102011: Market Value Cost 12/31/10 12/31/11 Trading $300,000 $400,000 $380,000 Available-for-sale 300,000 320,000 360,000 What amount would be reported as accumulated other comprehensive income related to investments in Instrument Corp.'s balance sheet at December 31, 2010? A)$40,000 gain. B)$20,000 gain. C)$60,000 gain. D)$120,000 gain