At December 31, 2020, Jeter Corporation had the following equity securities that were purchased during 2019. Cost Fair Value Trading Securities: Security A $85,000 $60,000 Security B Totals 15,000 20,000 $100,000 $80,000 Previous fair value adjustments balance debit $2.000. At December 31, 2020 Jeter Corporation makes this adjusting entry: Select one: O a. Debit Unrealized Holding Gain/Loss-Income for $18.000 and credit Fair Value Adjustment Trading for $18,000. O b. Debit Unrealized Holding Gain/Loss-Equity for $22.000 and credit Fair Value Adjustment-Trading for $22.000. Oc. Debit Unrealized Holding Gain/Loss-income for $22.000 and credit Fair Value Adjustment. Trading for $22,000. Od. Debit Unrealized Holding Gain/Loss-Equity for $18,000 and credit Fair Value Adjustment - Trading for $18,000,