22. On July 1, 2019 Chan Corp. purchased 90-day municipal bonds with a face value of $250,000 for $223,000. Fair value of the bonds on July 31, 2019 was $235,000 and on August 31, 2019 was $240,000. Chan Corp. sold the bond on September 15, 2019 for $248.000. Company Classified this investment as investment measured at fair value through other comprehensive income. Which of the following is a correct statement? a. Gain on market fair value on July 31, 2019 is $ 3,000. b. Loss on market fair value on July 31, 2019 is $3,000. c. Unrealized holding loss is on July 31, 2019 is $ 3,000. d. Unrealized holding gain is on July 31, 2019 is $ 3,000