Lunar Company bought the securities listed below during 2015. These securities were classified as trading securities. On its December 31, 2015 income statement, Lunar reported a net unrealized loss of $13,000 on these securities. Data relative to these securities on December 31, 2016 follows:

Security	Cost	Fair Value 12/31/16
X	$380,000	$352,000
Y	$180,000	$160,000
Z	$420,000	$414,000
	$980,000	$926,000

What amount of loss on these securities should Lunar include in its income statement for the year ended December 31, 2016?

a. $41,000.

b. $54,000.

c. $13,000.

d. $0.