The following data pertain to Tanaka Company's investments in marketable equity securities that were purchased during 2011. (please show the work, how to get the answer, thank you!!)

	Cost		Fair Value December 31, 2012		Fair Value December 31, 2013
Trading	$150,000		$170,000		$120,000
Available-for-sale	200,000		150,000		140,000

	1.What is the amount of unrealized gain or loss to be reported at December 31, 2013, as an element of other comprehensive income?
	A)	$90,000 OCI Loss
	B)	$60,000 OCI Loss
	C)	$10,000 OCI Loss
	D)	$20,000 OCI Gain
	2. Assuming the available-for-sale securities were sold on March 12, 2014, for $180,000, what is the amount of the realized gain or loss to be reported on the 2014 income statement?
	A)	Neither a gain or a loss
	B)	$20,000 loss
	C)	$20,000 gain
	D)	$40,000 gain