A held-to-maturity debt investment with a book value of $6,000,000 is determined to be impaired due to concerns about the investee's ability to pay principal and interest. The investment's current market value is $4,000,000. Assume the bonds were originally sold at par. Which statement is true? Select one:

A. A $2,000,000 loss is reported in income.

B. A $2,000,000 loss is reported in OCI.

C. No loss is reported.

D. The investment account is directly reduced by $2,000,000.