eremiah Corporation purchased debt securities during 2018 and classified them as securities available for sale: Security Cost Fair Value, 12/31/2018 A $ 40,000 $ 49,000 B 70,000 66,000 C 28,000 39,000 All declines are considered to be temporary. How much gain will be reported by Jeremiah Corporation in the December 31, 2018, income statement relative to the portfolio
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