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At the beginning of Year 1, Jimbo Company purchased a portfolio of trading securities for S33. At the end of Year 1, the portfolio had a value of S28. At the end of Year 2, the portfolio had a value of S37. During Year 3, the entire portfolio is sold for $25. What is the amount of unrealized gain or loss for Year 3? A. $4 unrealized gain B. $8 unrealized loss C. $5 unrealized gain D. $4 unrealized loss E. $12 unrealized gain F. $12 unrealized loss G. $5 unrealized loss H. no unrealized gain or unrealized loss 5