Skywalker Limited purchased shares of Jedi Jewelers during 2018 for $124,000. Skywalker elected the fair value option for accounting for this investment. At year end 2018, 2019, and 2020, this investment had a fair value of $120,000, $132,000, and $139,000, respectively. What is the amount of unrealized gain or loss reported on this investment at year-end 2020? O A. Unrealized Gain of $19,000 O B. Unrealized Loss of $8,000 OC. Unrealized Gain of $7,000 OD. Unrealized Gain of $12,000