【单选题】Dim Corporation purchased 1,000 bonds of Witt Corporation in 2015 for $800 per bond and classified the investment as securities available for sale. The value of these holdings was $400 per bond on Dec...
A.
A loss on the sale of investments of $450,000.
B.
A realized gain of $50,000.
C.
A trading gain of $50,000 and an unrealized holding loss of $500,000.
D.
A recognition of unrealized holding losses of $400,000.