Gallagher Company purchased $$200,000$ in bonds during $2025$ which were classified as available for sale debt securities$.$ On December $31,2025,$ the fair value of the securites was $$250,000.$ If Gallager Company elected the fair value option $($Option $1$ below$)$ or did not elect the fair value option $($Option $2$ below$),$ which choices reflects the correct entry which would be made on December $31,2025,$ under each of the two methods $?$