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B is corrent. According to the AICPA Audit and Accounting Guide, Health Care Organizations, unrealized gains on trading securities should be included as part of the amount reported for revenue, gains, and other support on the statement of operations. These unrealized gains are included in the performance indicator. Likewise, unrestricted revenues from interest and dividends are included as part of the amount reported for revenue, gains, and other support on the statement of operations. Therefore, Smithson Hospital should report both the $3,000 of interest revenue and the $2,000 unrealized holding gain ($105,000 less $103,000) in the amount reported for revenue, gains, and other support on its statement of operations for the year ended December 31, year 1 .
A is incorrect because unrealized gains on trading securities should be included as part of the amount reported for revenue, gains, and other support on the statement of operations. 
C is incorrect because unrealized gains on trading securities should be included as part of the amount reported for revenue, gains, and other support on the statement of operations.
D is incorrect because unrealized gains on trading securities should be included as part of the amount reported for revenue, gains, and other support on the statement of operations.