The following data pertain to Tyne Companys investments in marketable equity securities. (Assume that all securities were held throughout 2019 and 2020.) Note that the new FASB guidance on accounting for minority-passive investments is effective beginning in 2018. Under the prior rules, Alpha was a trading security and Beta was an available-for-sale security. Betas fair value at 12/31/17 was $135,000.

			Fair value
	Cost		12/31/20			12/31/19
Alpha Co.	$	150,000	$	155,000		$	100,000
Beta Co.		150,000		130,000			120,000

Required:

1. What amount should Tyne report as unrealized holding gain (loss) in its 2020 income statement?
2. What amount should Tyne report as net unrealized gain (loss) on available-for-sale securities at December 31, 2020, in its statement of stockholders equity? Ignore tax effects.