Question Completion Status: At December 31, 2004, Malle Corp had the following equity securities that were purchased during 2004, its first year of operation Fair Value Unrealized OA OB Cost Trading Securities: Security A Totals B $100,000 15.000 $115.000 $ 60,000 20.000 $ 80.000 Gain (Loss) $(40,000) 5.000 $135.000) Available-for-Sale Securities: Security Y Z Totals $ 70,000 85.000 $155.000 $ 80,000 $10,000 55.000 $135.000 (30,000) $(20.000) All market declines are considered temporary Fair value adjustments at December 31, 2004 should be established with a conesponding charge against Income Stockholders Equity a $55,000 b. $40,000 c $35,000 d. $35,000 $ 0 $30,000 $20,000 $ 0