Jeremiah Corporation purchased debt securities during 2021 and classified them as securities available-for-sale: Security B Cost $46,500 86,000 25,200 Fair Value, 12/31/2021 $50, 300 79,000 45,500 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? Multiple Choice $24,100 $0 $17,100