At December 31, 2020, Platinum Corp. has the following equity securities (no significant influence) that were purchased earlier in 2020, its first year of operation:

Cost/MarketSecurityA$50,000/$51,875

B70,000 cost

77,500 market

Totals$120,000

$129,375

If the investments are being accounted for under the fair value through net income (FV-NI) model, the total book value of the investment accounts should

be decreased by $9,375.

be decreased by $20,000.

be increased by $9,375.

remain unchanged.