ABC invested $19,000 in shares of DEF during Year 1, classifying the investment as available-for-sale. The fair value of this investment was $17,500 and $22,000 at the end of Year 1 and Year 2, respectively. Which of the following is the correct journal entry to adjust the trading securities to fair value at the end of Year 2?

A. Fair Value Adjustment minus Available-for-Sale Securities 3,000

Unrealized Holding Gain minus Net Income 3,000

B. Fair Value Adjustment minus Available-for-Sale Securities 3,000

Unrealized Holding Gain minus Other Comprehensive Income 3,000

C. Fair Value Adjustment minus Available-for-Sale Securities 4,500

Unrealized Holding Gain minus Other Comprehensive Income 4,500

D. Fair Value Adjustment minus Available-for-Sale Securities 4,500

Unrealized Holding Gain minus Net Income 4,500