9.At December 31, 2010, Jantzen Corp. had the following fair value through profit or loss (FVPL) purchased during 2010, its first year of operation: Fair Unrealized Cost Value Gain (Loss) Security A CHE 900,000 CHF 600,000 CHF(300,000) B 150,000 200,000 50,000 Totals CHF 1.050.000 CHF 800.000 CHF (250.000) How will the fair value adjustments for 2010 impact the year's net income? a. an unrealized holding loss will decrease net income by CHF300,000. b. an unrealized holding gain will increase net income by CHF50,000. c. an unrealized holding loss will decrease net income by CHF250,000. d. unrealized holding gains and losses on FVPL securities do not impact net income