As of 12/31/24,XYZ Inc. had available - for - sale debt investments with a fair value of $510,000, an amortized cost of $525,000, and a credit balance in the Fair Value Adjustment - Available for Sale Debt Investments account of $7,500. 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 $22,500, reported as part of Net Income. B. Unrealized Loss of $22,500, reported as part of Other Comprehensive Income. C. Unrealized Loss of $7,500, reported as part of Net Income. D. Unrealized Loss of $7,500 reported as part of Other Comprehensive Income