On its December 31, 2024, balance sheet, Li Company reported its investment in equity securities, which are classified as available-for-sale and had cost $600,000, at fair value of $560,000. At December 31, 2025, the fair value of the securities was $585,000. What should Li report on its 2025 income statement as a result of the increase in fair value of the investments in 2025? $0 Unrealized loss of $15,000 Realized gain of $25,000 Unrealized gain of $25,000