Company Z issues a $400,000 bond on January 1, 2019. The value of the bond was $435,000 on December 31, 2019 due to a change in market interest rates. The company uses the fair value option to record this bond. The change in value will cause a: Unrealized holding loss as a part of net income Unrealized holding gain as a part of net income Unrealized holding gain in other comprehensive income Unrealized holding loss in other comprehensive income