At December 31, 2020, Wassel Corporation had the following equity securities that were purchased during 2019. Cost Fair Value Trading Securities: Security A $ 95,000 $ 70,000 Security B 25,000 40,000 Security C 30.000 66,000 Totals $150.000 $ 176,000 The previous fair value adjustment account balance is a credit $8,000. At December 31, 2020 Wassel Corporation makes an adjusting entry: O a Debit Fair Value Adjustment-Trading for $18,000 and credit Unrealized Holding Gain/Loss-Equity for $18,000. O b. Debit Fair Value Adjustment- Trading for $34.000 and credit Unrealized Holding Gain/Loss-Equity for $34.000. c. Debit Fair Value Adjustment- Trading for $18,000 and credit Unrealized Holding Gain/Loss-Income for $18.000 di Debit Fair Value Adjustment- Trading for $34.000 and credit Unrealized Holding Gain/Loss-Income for $34.000