Q7. At the end of BEC Co's first year of operations in Dec 31, 2019, its trading investment portfolio was as follows: Cost Fair Value Unrealized Gain Catlett Corp. 200,000 250,000 (Loss) Lyman, Inc. 265,000 245,000 What amount should be reported as a charge against income in BEC's 2019 income statement? (1 mark) Show calculations to get credit BEC should report on its 2019 income statement