Athold Corporation reports goodwill of $40 million on acquisition of Blenholm Company. One month later, Athold learns that Blenholm's portfolio of AFS investments is worth $3 million more than estimated at the date of acquisition. How is this reported? Assume the change in value is (1) a better estimate of the portfolio's value at the date of acquisition (within the measurement period), or (2) is due to events occurring subsequent to the acquisition (after the measurement period). (1) Within the measurement period (2) After the measurement period a. Not Reported Gain in OCI b. Decrease in goodwill Not reported C. Gain in OCI Not reported d. Decrease in goodwill Gain in OCI