What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds? Multiple Choice $81,400. $52,900. $46,150. $39,000. Beresford Inc. purchased several investments in debt securities during 2020, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Held-to-Maturity Securities: ABC Co. Bonds Trading Securities: Fair Value Fair Value Amortized Cost Amortized Cost 12/31/2021 $412,000 12/31/2021 $372,000 12/31/2020 $387,000 Fair Value 12/31/2020 Fair Value 12/31/2021 12/31/2020 $379,500 Cost $ 73,400 DEF Co. Bonds $ 57,000 $ 68,000 GEH Inc. Bonds $ 59,000 $ 92,500 $ 51,000 IJK Inc. Bonds $ 56,000 $ 50,500 $ 44,900 Available-for-Sale Securities: Fair Value LMN Co. Bonds 12/31/2020 $150,400 Fair Value 12/31/2021 $164,300 Cost $152,000 What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds