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The following data pertains to Jackson Co.'s investments in marketable debt securities: Market value Cost 12/31/2022 12/31/2021 Trading 150,000 155,000 96,000 Available-for-sale 160,000 150,000 100,000

The following data pertains to Jackson Co.'s investments in marketable debt securities:

Market value

Cost

12/31/2022

12/31/2021

Trading

150,000

155,000

96,000

Available-for-sale

160,000

150,000

100,000

What amount should Jackson report as unrealized gain (loss) in its 2022 income statement?

Input a gain as a positive and a loss as a negative number.

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