$440,000 by the end of the year 2025 . Which of the followng ts the coarect jourmal entry on ous A. Trading Debt investments Unrealczed Holding Loss- Available - for - Sale 30,000 B0,000 B. Unrealized Holding Loss _ Available - for-Sake 80,000 Fair Value Adjustment- Available - for - Sale 80,000 C. Unrealized Holding Loss-Availlable - for-Sale 80,000 Retained Eamings 80,000 D. Fair Value Adjustment- Avallable - for - Sale 80,000 Unrealized Holding Loss - Available - for-Sale 80,000