Use the following information to answer the questions. At the end of its first year, the trading investment portfolio consisted of the following securities: Fair Value Zitrick Corp. Carrying Value $ 18,600 24,000 $ 42.600 Muzeen Inc. $ 20,000 21.500 $ 41,500 The gain or loss on fair value adjustment to be recognized is Select one: a. $ 1.400 gain O b. $ 1,100 loss c. $ 2.500 loss. d. There is no unrealized gain or loss