On December 1,2023 , Green, Inc. purchased 8% of Purple Co.'s voting common stock for $150,000. On December 31,2023 , Purple's net income for 2023 was $150,000, and the market value of Green's investment in Purple's common stock was $125,000. Accordingly, Green recognized the following in its records for Purpletat year-end: A) A realized loss on the investment of $25,000, to be reported in the determination of net income in the income statement. B) An unrealized holding loss on the investment of $25,000, to be reported in the determination of net income in the income statement. C) An unrealized holding loss on the investment of $25,000, to be reported as an element of stockholders' equity in the balance sheet. D) A decrease in the cost basis of the investment of $12,000, to be reported as a loss in the determination of net income in the income statement. E) None of the above