Carlton Corp.'s investment strategy focuses on purchasing debt instruments such as bonds, mortgages, and loans. The company values its investments in these financial instruments at FVOCI, a decision that is consistent with its business model. Separate entries are prepared to record interest revenue and the adjustment to fair value.Currently Carlton has an investment in one bond. Pertinent details follow:

Book value (net carrying value) of investment on December 30, 20X4 $98,500

Interest received on investment on December 31, 20X4 $3,000

Interest revenue recognized on investment on December 31, 20X4 $3,157

Market value of investment on December 31, 20X4 $98,700

The adjusting journal entry on December 31, 20X4, to bring the investment to its fair value would include which of the following components?

a) Debit "investment in financial asset at FVOCI" for $43.

b) Debit "investment in financial asset at FVOCI" for $200.

c) Credit "OCI holding gain on investment in financial assets at FVOCI" for $200.

d) Credit "OCI holding gain on investment in financial assets at FVOCI" for $357.