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Investor purchased common shares of Company A and B for $10,000 and $12,000, respectively on 12/10/19. At 12/31/19, investments in Company A & B had

Investor purchased common shares of Company A and B for $10,000 and $12,000, respectively on 12/10/19. At 12/31/19, investments in Company A & B had a fair value of $13,000 and $15,000, respectively. How much is the total unrealized gain or loss for these securities and how is it reported (part of Net Income or OCI?)?

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