Final answer:
The amount of unrealized loss on trading securities that should be reported on Tyler's 2008 income statement would be the difference between the cost and the current fair value if the latter is lower. However, specific figures for the securities are not provided, making it impossible to state a specific amount.
Step-by-step explanation:
The question asks about reporting an unrealized loss on trading securities in the income statement for the year 2008. In financial accounting, particularly under U.S. GAAP, unrealized losses on trading securities are reported in the income statement as they are considered part of the earnings for that period since trading securities are held mainly for sale in the near term. The exact amount that should be reported as an unrealized loss on trading securities would be the fair value of the securities at the reporting date minus the original cost, provided the fair value is lower. However, the provided information does not include specific figures concerning the securities in question, and thus it is not possible to give a numeric answer.