PAPASAKAYA Corporation began operations on January 11, 2020. At December 31, 2020, PAPASAKAYA had the following investment portfolios of equity securities: In its 2020 income statement, what amount should PAPASAKAYA report as unrealized gain (loss) on equity securities?

180,000 160,000 152,000 TRADING SECURITIES Aggregate cost Aggregate portfolio market value Aggregate lower of cost or market applied to each security in the portfolio EQUITY SECURITIES MEASURED AT FAIR VALUE THRU OCI Aggregate cost Aggregate portfolio market value Aggregate lower of cost or market applied to each security in the portfolio 275,000 225,000 210,000