Question 3 3. Beresford Inc. purchased several Investments in debt securities during 2020, its first year of operations. The following information pertal The fluctuations in their fair values are not considered permanent Derecho 0 There in the fal was not Hello Maturity Secure Art Fair Valur Fair Value 12/31/2000 12/21/2021 12/31/2020 cout 12/21/2001 ABC Conch375.000 $400.000 $367,500 $360,000 Trading Securines Fair Value Fair Value Amortized 12/31/2020 12/31/2021 Cost DEF Co Donds $40.000 $ 59,500 $ 66,000 GEH Inc. Bonds $47.000 $ 77,000 $ 39.000 UK inc. Bonds $44,000 $ 38,500 $ 32,900 Available-for- Fair Value Fair Value Amortized Sale Securities: 12/31/2020 12/31/2021 Cost LMN Co. Bonds $130,500 $150,400 $140,000 What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds? $55.900 $48,200 O $36,000 $80,900