66,000 $ 97,000 $ 58,000 IJK Inc. Bonds $ 63,000 $ 57,500 $ 51,900 Available-for-Sale Securities: Fair Value 12/31/2020 Fair Value 12/31/2021 Cost LMN Co. Bonds $ 161,400 $ 174,200 $ 159,000 What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds