8) Bonda Corporation's trading portfolio at the end of the year is as follows: Security Cost Fair Value Common Stock CSS $110,000 $112,000 Common Stock AAD 19.000 15,000 $129.000 $127.000 At the end of the year, Bonda Corporation should a. set up a Fair Value Adjustment account for Stock AAD. b. set up a Fair Value Adjustment account for the portfolio c. recognize an Unrealized Loss -Income for $2,000. d. report a loss on the income statement for $4.000 under "Other expenses and losses