Sandhill Company's equity securities portfolio which is appropriately included in current assets is as follows: December 31, 2021 Cost $340000 Catlett Corp. Unrealized Gain (Loss) $-61000 Fair Value $279000 Lyman, Inc. 317000 345000 28000 $657000 $624000 $-33000 Ignoring income taxes, what amount should be reported as a charge against income in Sandhill's 2021 income statement if 2021 is Sandhill's first year of operation? $0. $33000 loss. $28000 gain. $61000 loss