As of 12/31/20, XYZ Inc. had available-for-sale debt investments with a fair value of $509,000, an amortized cost of $530,000, and a credit balance in the Fair Value Adjustment - Available for Sale Debt Investments account of $7,200. 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?

A) Unrealized Loss of $13,800 reported as part of Other Comprehensive Income.

B) Unrealized Loss of $28,200, reported as part of Net Income.

C) Unrealized Loss of $28,200, reported as part of Other Comprehensive Income.

D) Unrealized Loss of $13,800, reported as part of Net Income.