As of 12/31/20, XYZ Inc. had available - for-sale debt investments with a fair value of $521,000, an amortized cost of $541,000, and a credit balance in the Fair Value Adjustment - Available for Sale Debt Investments account of $8,000. What is the amount of gain or loss reported by XYZ related to these available - for-sale debt investments and how should it be reported? O A. Unrealized Loss of $12,000 reported as part of Other Comprehensive Income. OB. Unrealized Loss of $12,000, reported as part of Net Income. OC. Unrealized Loss of $28,000, reported as part of Net Income. OD. Unrealized Loss of $28,000, reported as part of Other Comprehensive Income