On October 1, Year 9, Alpha Co. purchased a $500,000 face value, 5% bond for $516,250, including accrued interest for three months. The bond matures on January 1, Year 12. Alpha plans to sell the bond in the near future. On December 31, Year 9, the bond had a fair value of $512,000. What amount of unrealized gain or loss will Alpha report on its December 31, Year 9, income statement related to the bond? A. $2,000 B. $4,250 C. $10,000 D. $12,000