Jeremiah Corporation purchased debt securities during 2021 and classified them as securities available-for-sale: Fair Value, Security Cost 12/31/2021 A $40.000 $49,000 B 70.000 66.000 28.000 39,000 All declines are considered to be temporary. How much gain will be reported by Jeremiah Corporation in the December 31, 2021, income statement relative to the portfolio? O A) SO. B) $20.000. C) $16.000 D) None of these answer choices are correct