On January 1, 2019, a company's balance sheet reports its investments in debt securities as follows: Assets Investment in trading securities $160,000 Investment in AFS securities 100,000 Investment in HTM securities 207,544 Equity Accumulated other comprehensive income: Unrealized gains (losses) on AFS securities $4,000 Additional information: a. The HTM securities are $200,000 face value securities purchased on January 1, 2017, at a yield of 4%. The securities have a 4-year total life and pay interest annually on December 31, at a coupon rate of 6%. b. The trading securities on hand on January 1 were sold in 2019 for $180,000. c. More trading securities were purchased for $100,000. They are still on hand at December 31, 2019, and have a fair value of $125,000. d. AFS securities, originally purchased for $26,000 with a carrying value of $25,000 as of January 1, 2019, were sold for $29,000. e. AFS securities on hand at December 31, 2019, have a fair value of $81,000 The gain on AFS securities reported on the 2019 income statement is: a. $3,000 b. $ 9,000 c. $10,000