A company selected the fair value option to record its bond liabilities. In 2019, the company has an outstanding bond with a carrying value of $604,000, and a fair value of $600,000. The following year, the carrying value was $599,000 and the fair value was $603,000. In both instances, the change was due to credit risk. The journal entry to record the fair value adjustment for 2020 will include

	A.	Dr. Unrealized Gain-OCI 8,000
	B.	Dr. Unrealized Loss-OCI 8,000
	C.	Cr. FVA 4,000
	D.	Dr. FVA 8,000