Seved #16 Jeremiah Corporation purchased debt securities during 2021 and classified them as securities available-for-sale: Fair Value, 12/31/2021 Security Cost $50,000 97,000 28,400 $ 51,000 86,000 49,000 A B All declines are considered to be temporary. How much gain will be reported by Jeremiah Corporation in the December 31, 2021 income statement relative to the portfolio? Multiple Choice $0. O $10,600 $21,600 3 of 20 Next > Prer 70