Wildhorse Company's equity securities portfolio which is appropriately included in current assets is as follows: December 31, 2021 Cost Fair Value $191000 Unrealized Gain (Loss) S-39000 Catlett Corp. $230000 Lyman, Inc. 218000 235000 17000 $448000 $426000 $-22000 Ignoring income taxes, what amount should be reported as a charge against income in Wildhorse's 2021 income statement if 2021 is Wildhorse's first year of operation? $22000 loss. $0. $17000 gain. $39000 loss