Data regarding Austin Corp.'s available-for-sale debt securities follow:

	Cost		Fair Value
December 31, year 1	$75		$80
December 31, year 2	$75		$60

The change in fair value was properly accounted for at December 31, year 1. The year 2 "Other Comprehensive Income" section of the Comprehensive Income statement would report:

a.

$5 gain

b.

$20 loss

c.

$15 loss

d.

$5 loss

e.

$15 gain