Onits December 31, 2020, balance sheet, Sandhill Company reported its investment in equity securities, which had cost $680000, at fair value of 5624000. At December 31, 2021, the fair value of the securities was $657000. What should Sandhill report on its 2021 income statement as a result of the increase in fair value of the investments in 2017 Unrealized loss of $23000 O $0. Unrealized gain of $33000, Realized gain of $33000