Oriole Corporation began operations in 2018. An analysis of Oriole's debt securities portfolio acquired in 2018 shows the following totals at December 31, 2018 for trading and available-for-sale debt securities:

Trading Available-for-Sale

Securities Securities

Aggregate cost $17100 $21100

Aggregate fair value 147400 176500

What amount should Oriole report in its 2018 income statement for unrealized holding loss?

$23600.

$58100.

$10900.

$29100.