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: O Income: $30,000 gain: OC: $30,000 loss Ob. Income: $10,000 loss: OCL 50 Income: $30,000 gain: OC: 50 Od Income: $20,000 gain, OC $30,000 loss