A company made the following investments in 2020, and provided you with the following information: Fair value December 31, 2020 Original cost $45,000 Investment 1 $39,000 Investment 2 24,000 36,000 Investment 3 89,000 91,000 Assuming investments 1 and 3 are classified as Fair Value Through OCI (FVTOCI), while investment 2 is classified as Fair Value Through Profit and Loss (FVTPL), the adjusting entry on December 31, 2020 will include a Select one: a. Debit to OCI for $4,000 b. Credit to OCI for $8,000 c. Debit to OCl for $8,000 d. Credit to OCI for $4,000