Held for Trading effect on NI period, number, correct, question, computing

Kapie

On page 256, of FRA, question 32.

The correct answer is c, but the unrealized gain is +$1 million, not +$5 million. They are computing the unrealized gain of Dunbar as $55 - $50, which I don't think is correct. The unrealized gain is $55-$54 =+$1... gain/loss is a period to period number. Agreed?