At December 31, 2019, the portfolio securities of ABC Co. as follows: Details Cost Fair value Security Y 80,000 80,000 Security Z 60,000 75,000 Which of the following Adjusting entries is required at December 31, 2019? Select one: O a. Unrealized Holding Loss- 3000 Fair Value Adjustment O b. 3000 Fair Value Adjustment 15000 Unrealized Holding Gain or Loss O c. 15000 Unrealized Holding Loss 8000 Fair Value Adjustment 8000 d. Unrealized Holding Loss Fair Value Adjustment 15000 15000