5. The following information pertains to Lark Corp.'s available-for- sale securities: December 31 Year 2 Year 3 $100,000 $100,000 Cost Fair value 90,000 120,000 Differences between cost and fair values are considered to be temporary. The decline in fair value was properly accounted for at December 31, Year 2. Ignoring tax effects, by what amount should other comprehensive income be credited at December 31, Year 3? a. $0. b. $10,000 c. $20,000 d. $30,000