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The following data pertains to Onyx Co.'s investments in marketable debt securities: Market value Cost 12/31/2019 12/31/2020 Trading 138 149 172 Available-for-sale 148 124 169

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

Market value

Cost

12/31/2019

12/31/2020

Trading

138

149

172

Available-for-sale

148

124

169

Note: The available-for-sale security is not deemed to be impaired.

These debt securities were owned throughout 2020. What amount should Onyx report as unrealized gain (loss) in its 2020 income statement?

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