ABC Company has an investment categorized as available-for-sale, which has a carrying value of $75,000 and a fair value of $60,000. ABC determines that the $15,000 decline in fair value is attributable in part to a $5,000 unrealized loss due to a temporary increase in interest rates and in part due to expected credit losses of $10,000. The journal entry to record the impairment will include a a.credit to Allowance for Credit Losses for $10,000. b.credit to Impairment Loss for $10,000. c.credit to Investment in Available-for-Sale Securities for $10,000. d.debit to Credit Loss Expense for $15,000.