Use the following information to answer questions 4 and 5. At the end of its first year, the trading investment portfolio consisted of the following securities: Zitrick Corp. Carrying Value $ 18,600 _24.000 $.42.600 Fair Value $ 20,000 21.500 $.41.500 Muzeen Inc. The following year, the Muzeen Inc. shares were sold for $ 20,000. The loss to be recognized is Select one: a $ 2,900 b. $ 400 C 54,000. d. $ 1.500