Jeremiah Corporation purchased debt securities during $2024$ and classified them as securities available$-$for$-$sale:

Security Cost Fair value $12/31/2024$

A $ $40,500$ $ $49,100$

B $71,50067,000$

C $33,00039,500$

All declines are considered to be temporary. How much gain will be reported by Jeremiah Corporation in the December $31,2024,$ income statement relative to the portfolio?

Multiple Choice

$$0$

$$10,600$

$$15,100$

None of these answer choices are correct.