Hello, Experts, I need answers for these two question, please. As soon as impossible.

Mackinac purchased 10% of ABC stock for $100,000 on 1/1/17. Data regarding these available-for-sale securities follow:

For the Year Ended	Market Value
December 31, 2017	$109,000
December 31, 2018	89,000
December 31, 2019	105,000

The balance of the accumulated OCI included in Mackinac's 12/31/19 Stockholders' Equity section is:

Select one:

a. $6,000 debit

b. $6,000 credit

c. $5,000 credit

d. $5,000 debit

e. $0'

Mackinac purchased 10% of ABC stock for $100,000 on 1/1/17. Data regarding these available-for-sale securities follow:

For the Year Ended	Market Value
December 31, 2017	$109,000
December 31, 2018	89,000
December 31, 2019	105,000

The amount of Unrealized Gain or Loss to appear in Mackinac's Other Comprehensive Income section of the 2019 Comprehensive Income Statement is:

Select one:

a. $16,000

b. $20,000

c. $6,000

d. $5,000

e. $11,000