12. Valet Corporation began operations in 2015. An analysis of Valet's debt securities portfolio acquired in 2015 shows the following totals at December 31, 2015 for trading and available-for-sale securities: Trading Available-for-Sale Aggregate amortized cost Aggregate fair value Securities $110,000 95,000 $90,000 80,000 What amount should Valet report in its 2015 other comprechensive income (OCI) for unrealized holding loss? A) $25,000. B) $5,000. C) $15,000. D) $10,000. E) None of the above