Money for Nothing Enterprises $(""$MNE$"")$ held the fo llowing available$-$for$-$sa le$"$

debt securities during year $2$:

Cost Market Value

$12/31/$Yl

Sales

Price

Market Value

$12/31/$Y$2$

"Alp ha $$50,000"$

Corp.

"Beta Corp. $$35,000"$

"Omega $$21,000"$

Corp.

$"$$$53,000"$

$"$$$30,000"$

$"$$$27,000"$

$"$$$57,000"$

$"$$$38,000"$

$"$$$24,000"$

What will MNE report as unrealized gain on available$-$for$-$sa le securities on its year $2$

statement of comprehens ive income $($ ignore taxes$)?$

$"$a$.$ $$2,000$ b $.$ $$3,000$ c$.$ $$6,000"$

$"$d $.$ $$8,000"$