A company has investments in debt securities, classified as available-for-sale. At the beginning of the year, the investments are reported at $500,000, and unrealized gains of $30,000 are reported in accumulated other comprehensive income. During the year, the company sells the securities for $490,000, What amounts are reported in income and in other comprehensive income for the year? Select one: 0000 a. Income: $20,000 gain: OCI: $30,000 loss b. Income: $30,000 gain: OCI: $30,000 loss c. Income: $30,000 gain; OCI: $0 d. Income: $10,000 loss; OCI: $0