The following data pertains to Tyne Co.'s investments in marketable debt securities: Market value Cost 12/31/Year 2 12/31/Year 1 Trading $ 150,000 155,000 $ 100,000 Available-for-sale 150,000 130,000 120,000Note: The available-for-sale security is not deemed to be impaired. What amount should Tyne report as unrealized gain (loss) in its Year 2 income statement?$55,000 O $50,000 O $60,000 O $65,000