As of $12/31/21,$ Sutera Inc. had Ava ilable$-$for$-$Sa le debt investments with a fair va lue of$"$

$"$$$522,000,$ an amortized cost of $$535,000,$ and a debit balance in the Fair Value"

"Adjustment $-$ Ava ilable for Sale Debt Investments account of $$7,500.$ What is the amount of gain or loss reported by Sutera related to these available$-$for$-$sa le debt"

investments and how should it be reported?

$"$a$.$ Unrealized Loss of $$6,500,$ reported as part of Other Comprehe nsive Income."

$"$b$.$ Unrealized Loss of $$20,500,$ reported as part of Net Income."

$"$c$.$ Unrealized Loss of $$20,500,$ reported as part of Other Comprehensive Income."

$"$d$.$ Unrealized Loss of $$6,500,$ reported as part of Net Income."