6. In 2016, Osgood Corporation purchased $8.9 million of 10-year municipal bonds at face value. On December 31, 2018, the bonds had a fair value of $3,400,000 and Osgood reclassified the bonds from held to maturity to trading securities. Osgood's December 31, 2018, balance sheet and the 2018 income statement would show the following Income statement loss on investments Investment in municipal bonds 3,400,000 3,400,000 8,900,000 8,900,000 0 5,500,000 5,500,000 Option d Option b Option a Option c