Novi purchased ABC bonds on 1/1/22. Data regarding these available-for-sale securities follow: Cost MV December 31, 2022 $150,000 $130,000 December 31, 2023 150,000 161,000 December 31, 2024 150,000 155,000 On 1/1/25, Novi sold $40,000 (cost) of the securities for $40,100. Market Value of the remaining securities at 12/31/25 was $112,000. The amount of Unrecognized Gain or Loss to appear in the Other Comprehensive Income section of the 2025 Comprehensive Income Statement is: Select one: a. $7,000 O b. $2,000 O c. $3,000 O d. $2,100 e. $3.100