Kelly Company had investments in marketable securities classified as available-for-sale costing $600,000. On June 30, 2018, Kelly Company reclassified the marketable securities as held-to-maturity. The market value of the investments was as follows: $550,000 on December 31, 2013, $510,000 on June 30, 2018, and $502,000 on December 31, 2018. Kelly Company does not elect the fair value option to account for these investments. What amount should Kelly Company report in its 2018 income statement as of December 31, 2018? $90,000 $40,000 $0 None of the above