Flat Corporation purchased a debt security for $200,000 on September 1, 2017 and properly classified it as a trading security. At December 31, 2017, the fair value of the security was $212,000. The year-end entry to adjust the value of the investment to fair market value would include which of the following?

Credit to Fair Value Adjustment Trading Investments for $12,000

Credit to Unrealized gain Other comprehensive income for $12,000

Debit to Unrealized loss Net Income $12,000

Debit to Fair Value Adjustment Trading Investments for $12,000