Brogdon Company purchases debt investments as trading securities at a cost of $$100,000$ on June $15.$ This is the first and only purchase of such securities$.$ At December $31$ these securities had a fair value of $$102,000.$ The December $31$ year$-$end fair value adjusting entry for the trading securities$\text{'}$ portfolio includes a:

Multiple Choice

Debit to Unrealized Gain $-$ Income for $$2,000.$

Debit to Unrealized Gain $-$ Income for $$102,000.$

Credit to Fair Value Adjustment $-$ Trading for $$2,000.$

Debit to Cash for $$102,000.$

Credit to Unrealized Gain $-$ Income for $$2,000.$