Question 18 Crane Company's equity securities portfolio which is appropriately included in current assets is as follows: December 31, 2018 Unrealized Fair Value Gain (Loss) Cost $370000 $303000 -67000 Catlett Corp. 344000 375000 31000 Lyman, Inc. $714000 $678000 $-36000 Ignoring income taxes, what amount should be reported as a charge against income in Crane's 2018 income statement if 2018 is Crane's first year of operation? $0. $36000 loss $67000 loss $31000 gain