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On its December 31, 2020, balance sheet, Ivanhoe Company reported its investment in equity securities, which had cost $500000, at fair value of $480000.

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On its December 31, 2020, balance sheet, Ivanhoe Company reported its investment in equity securities, which had cost $500000, at fair value of $480000. At December 31, 2021, the fair value of the securities was $495000. What should Ivanhoe report on its 2021 income statement as a result of the increase in fair value of the investments in 2021? Realized gain of $15000. $0. O Unrealized loss of $5000. O Unrealized gain of $15000.

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