10. Nickel Corporation uses the fair value model of accounting for its investment property. The fair values of its property were: December 31, 2020, $ 180,000 and December 31, 2021, $ 195,000. At December 31, 2021, Nickel should

a) recognize a gain of $ 15,000 in income.

b) report a gain of $ 15,000 in other comprehensive income.

c) defer the gain until the property is sold.

d) do nothing (ignore it).