On its December 31, 2024, balance sheet, Sheridan Company reported its investment in equity securities, which cost $780000, at fair value of $690000. At December 31,2025 , the fair value of the securities was $730000. What should 5 heridan report on its 2025 income statement as a result of the increase in fair value of the investments in 2025 ? $0 Realized gain of $40000 Unrealized gain of $40000 Unrealized loss of $50000