At December 31, 2020, Jeter Corporation had the following equity securities that were purchased during 2019. Available-for-Sale Securities: Cost Fair Value Security Y $ 70,000 $ 100,000 Security z 85,000 80,000 Totals $155,000 $180,000 Previous fair value adjustments balance debit $7,500. At December 31, 2020 Jeter Corporation makes this adjusting entry: Select one: a. Debit Fair Value Adjustment - AFS for $17,500 and credit Unrealized Holding Gain/Loss-Income for $17,500. b. Debit Fair Value Adjustment - AFS for $32,500 and credit Unrealized Holding Gain/Loss-Income for $32,500. c. Debit Fair Value Adjustment - AFS for $32,500 and credit Unrealized Holding Gain/Loss-Equity for $32,500. d. Debit Fair Value Adjustment - AFS for $17,500 and credit Unrealized Holding Gain/Loss-Equity for $17,500.