Angela corporation purchased $$100,000$ of Hales Inc. $6\%$ bonds at$.$ par in $2022$ with the intent and ability to hold the bonds until the bonds mature in $2027,$ so Angela classifies its investment as held$-$to$-$maturity. Unfortunately, a combination of problems at Hales and in the debt market caused the fair value of the Hales investment to decline to $$70\mathrm{.}000$ during $2023.$ Angela applies the CECL model to account for its investment and calculates that, of the $$30\mathrm{.}000$ drop in fair value, $$20,000$ of it relates to credit losses for amounts not expected to be collected, and the $$10,000$ remainder relates to noncredit losses. Angela's accounting for this impairment will reduce before$-$tax net income for $2023$ will reduced by:

A$.20$k

B$.10$k

C$.0$

D$.30$k

explain detail pls