you only get a like if you follow the instructions, other than that its a dislike. its not hard to answer the questions that i need

At the beginning of 2019, Ace Company had the following porttolio of investments in avalable-tor-sale dobt securities (all of which were acquired at par value): During 2019, the following transactions occurred: \begin{tabular}{cc} Security & 12/31/19 Fair Value \\ \hline B & $34,000 \\ C & 53,000 \end{tabular} 2. What is the balance in the Unrealized Holding Gain/Loss account on December 31,2019? 3. What justification does the FASB give for its treatment of unrealized halding gains and losses for available-for-sale socurtios? FASB requires unrealized holding gains and losses for available-for-sale securities to be reported as a component of other comprohensive income because: I Reporting unrealized holding gains and losses in income for available-for-sale securities would create unnecessary volatily in a company's reported net income. II The securities are actively managed making the inclusion of gains and losses irrelevant