During 2016, ABC purchased $51,000 in equity securities as investments. By the end of the year, these securities decreased in value to $41,000 and by the end of 2017, they were valued at $47,000. If the investment securities is identified as trading securities, what would ABC have to do in 2016? A. Record unrealized holding loss of $10,000 in income statement. B. Record unrealized holding loss of $4,000 in income statement. C. Record unrealized holding loss of $4,000 in blance sheet. D. Record unrealized holding gain of $6,000 in income statement.