Problem 1: Bill's Microsoft stock appreciates by 10 % from its 2022 value of 20 billion dollars, based upon 2023-year end New York Stock exchange values. What is the unrealized gain?
Problem 2: Bill's The non-tradeable Davinci manuscript has not been revalued since 2022, when it carried a 31-million-dollar value. However, under the Greenbook's guidelines, page 35, it will be revalued using the five-year Treasury interest rate plus two percent. The current five-year Treasury rate is 3.26, resulting in an appreciation rate of 5.26 percent. What is the unrealized gain?