Question: On its December 3 1 , 2 0 2 2 , balance sheet, Fischer Co . reported its investment in available - for - sale

On its December 31,2022, balance sheet, Fischer Co. reported its investment in available-for-sale securities, which had cost $600,000 and a fair value of $580,000. At
December 31,2023, the fair value of the securities was $595,000. What amount should Fischer report on its 2023 income statement as a result of the increase in the fair
value of the investments?
Realized loss of $5,000
$0
Unrealized loss of $20,000
Unrealized gain of $15,000
 On its December 31,2022, balance sheet, Fischer Co. reported its investment

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