On its December 31, 2021, statement of financial condition, Estes Co, reported its investment in trading debl securities, which had cost $500,000, at fair value of \$475,000. At December 31, 2022, the fair value of the securities was $492,500. What should Estes report on its 2022 income statement as a result of the increase in tair value of the investments in 2022? Realized gain of $17,500 Unrealzed gain of 517,500 Unesized loss of 57,500 30 Debt investments not held for collection are reported at amortized cost. net realizable value. the lower of amortized cost or fair value. fair value. Held-for-collection investments are reported at fair value. maturity value. acquisition cost. amortized cost. A gain on sale of a debt investment is the excess of the selling price over the bonds book value. market price. face value. fair value. Amortized cost is the initial recognition amount of the investment minus repayments plus or minus cumulative amortization and net of any reduction for uncollectibility. repayments plus or minus cumulative amortization. cumulative amortization and net of any reduction for uncollectibility. repayments and net of any reduction for uncollectibility