Need help solving what total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds?

Beresford Inc. purchased several investments in debt securities during 2020, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Held-to- Amortized Amortized Maturity Fair Value Fair Value Cost Cost Securities: 12/31/202012/31/2021 12/31/202012/31/2021 ABC Co. Bonds 375,000 400,000 $ 367,500 $ 360,000 Trading Fair Value Fair Value Securities: 12/31/202012/31/2021 Cost DEF Co. Bonds 48,000 59,500 $ 66,000 GEH Inc. Bonds 47,000 77,000 $ 39,000 IJK Inc. Bonds 44,000 38,500 $ 32,900 Available- for-Sale Fair Value Fair Value Securities: 12/31/202012/31/2021 Cost LMN Co. Bonds tA 130,500 150,400 $ 140,000 What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds? O $36,000. O $48,200. O $55,900. O $80,900