Norton Co. purchased the following portfolio of securities during 2014 and reported the following balances at December 31, 2014. No sales occurred during 2014. All declines are considered to be temporary. Security Classification Cost Market Value at 12/31/14 Belo Trading security $ 25,000 $ 20,000 Cabola Available-for-Sale 36,000 38,000 Devin Trading security 12,000 10,000 a) What amount should Norton Co. report on its income statement related to these securities? b) Would your answer change if all of the securities were sold at the end of 2014? Explain.