ACE Inc has the following investments at December 31, 2020: Historical Cost Fair Value Sept. Fair Value Sept, Shares of DEF Bonds of Brooke (purchased at par value) Shares of Cooks Town Shares of Daisy 30, 2019 $25,000 $15,000 10,000 12,000 12,000 18,000 18,000 16,500 Fair Value 30, 2020 Dec. 31, 2020 $27,000 $30,000 11,000 12,500 16,000 16,000 19,500 20,500 If ACE classifies its investment in DEF at fair value through profit or loss, what amount will be reported in income for the three months ended December 31, 2020 pertaining to this investment? OA. $0 O B. $3,000 loss OC. $5,000 gain OD. $3,000 gain