17. Music City owns airport bonds with a book value of $65,000 that they consider as available for-sale securities. The current market value is $68,500. Music City should record a: A. Debit to Unrealized Loss-AFS for $3,500. B. Credit to Unrealized Gain-AFS for $3,500. C. Debit to Long-Term Investments-Fair Value Adjustment for $3,500. D. Credit to Long-Term Investments-Fair Value Adjustment for $3,500. E. Both B and C. F. Both A and D