At December 31, 2022, Cypress had a stock portfolio valued at $279,000. Its cost was $195,000. If the beginning balance of the Fair Value Adjustment (Available-for-Sale) account was a credit of $14,000, which of the following journal entries is required at December 31, 2022?

a) debit to Unrealized Loss of $98,000

b) debit to Fair Value Adjustment of $84,000

c) debit to Unrealized Loss of $84,000

d) debit to Fair Value Adjustment of $98,000