Sefo Co. purchased some bonds as a long-term investment for a total of $1,200,000. up will sell the bonds if the price increases at least 10%. on December 31, 2019, their bonds had a fair value of $1,160,000. At December 31, 2020, the fair value of the securities was $1,190,000. what account should up report on its 2020 income statement as a result of the increase its the fair value of the investments?

A. $0

B. Unrealized loss of $40,000

C. Realized loss of $10,000

D. Unrealized gain of $30,000