UAE Corp. has an investment in 10,000 shares of Dana Company ordinary shares with a cost of $ 300,000 . These shares are used in a property dividend to shareholders of Kuwait Corp. The property dividend is declared on May 25 and scheduled to be distributed on July 31 to shareholders of record on June 15. The market value per Dana share is $ 27 on May 25. The unrealized gain or loss for UAE Corp. would be : O A $ 20,000 gain OB $ 30,000 loss c . No gain or loss OD . 540.000 gain