At December $31,2025,$ Sunland Company has a portfolio of equity securities valued at $$178000.$ Its cost was $$144000.$ If the Fair Value Adjustment has a debit balance of $$8600,$ which of the following journal entries is required at December $31,2025?$Unrealized Holding Gain or Loss$-$IncomeFair Value Adjustment$2540025400$Unrealized Holding Gain or Loss$-$IncomeFair Value Adjustment$3400034000$Fair Value AdjustmentUnrealized Holding Gain or Loss$-$Income$3400034000$Fair Value AdjustmentUnrealized Holding Gain or Loss$-$Income$2540025400$