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Oriole Corporation began operations in 2021. An analysis of Oriole's debt securities portfolio acquired in 2021 shows the following totals at December 31, 2021

Oriole Corporation began operations in 2021. An analysis of Oriole's debt securities portfolio acquired in 2021 shows the following totals at December 31, 2021 for trading and available-for-sale debt securities: Trading Available-for-Sale Securities Securities Aggregate cost $171000 $211000 Aggregate fair value 147400 176500 What amount should Oriole report in its 2021 income statement for unrealized holding loss? $58100. $23600. O $29100. O $10900.

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