At Jan 1, 2008 a company had a net valuation allowance account credit balance for investments in securities-available-for-sale of $20,000. At Deceber 31, 2008 the total cost of the relevant portfolio was $300,000, and total market value was $275,000. The entry required on December 31, 2008 would reflect a: A) $5,000 decrease in net income B) $25,000 decrease in net income C) Credit of $5,000 to the valuation allowance account D) Debit of $25,000 to the unrealized loss account.