On January $1,2024,$ Everglade Company purchased the following debt securities and properly accounted for them as securities available$-$for$-$sale:

Security Cost Fair Value, $12/31/2024$

ABC $ $58,000$ $ $74,800$

DEF $91,80083,000$

XYZ $34,00039,800$

All declines in value are considered temporary. What amount should the Everglade Company report relative to these securities in its $2024$ statement of other comprehensive income?

Multiple Choice

$$0.$

$$22,600$ unrealized holding gain.

$$13,800$ net unrealized holding gain.

$$8,800$ unrealized holding loss.