The following data pertains to Bayer Image Inc's investments in marketable debt securities:

Market Value

Cost $\frac{12}{31}\frac{?}{Y}\frac{212}{31}\frac{?}{Y1}$

Available

for Sale

$$235,000$$$238,000$$$227,000$

What amount should Bayer report as an unrealized gain$/$loss for the year ended $12/31$ X$2$ for the available for sale securities$?$

$$3,000cr$

$$11,000dr$

$$11,000cr$

$$3,000dr$