10. Regarding to question No:7. Assuming XYZ used the fair value option with a fair value of the bonds is $575,000, on December 31, 2018 XYZ records unrealized holding gain or loss as: cu (3 Points) C. Unrealized Holding Gain or Loss-Income......$9,800 Cr. Unrealized Holding Gain or Loss-Income .....$10,400 Cr. Unrealized Holding Gain or Loss-Income ..$9,800 Dr. Unrealized Holding Gain or Loss-Income .....$10,400 10. Regarding to question No:7. Assuming XYZ used the fair value option with a fair value of the bonds is $575,000, on December 31, 2018 XYZ records unrealized holding gain or loss as: cu (3 Points) C. Unrealized Holding Gain or Loss-Income......$9,800 Cr. Unrealized Holding Gain or Loss-Income .....$10,400 Cr. Unrealized Holding Gain or Loss-Income ..$9,800 Dr. Unrealized Holding Gain or Loss-Income .....$10,400