Answer:
The unrealized gain is $10,000 in the year 2020
Step-by-step explanation:
The unrealized gain to be recorded in the year 2020 is the movement in fair values between 2019 to 2020, in other words the difference the fair value in 2020 and that of 2019.
The rationale is that at the end of 2019 the shares would have been shown in the balance sheet at $128,000 and at $138,000 in 2020,hence the movement between the two values is $10,000.
2020 fair value $138,000
2019 fair value ($128,000)
unrealized gain $10,000
The unrealized gain is $10,000