At December 31, 2020, the available-for-sale debt investment for Zorro Community Bancorp has amortized cost of $268,000 and fair market value of $273,500. Securities fair value adjustment beginning balance of the period is Dr. 5,400. Assume the available-for-sale debt securities investment is the only item that affects other comprehensive income (OCI) and accumulated other comprehensive income (AOCI) for Zorro. At what amount should accumulated other comprehensive income (AOCI) be reported on the balance sheet of Zorro as of December 31, 2020? $268,000 $5,500 O $5,400 O $100 O $273,500