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Data regarding Kami Corp.'s available-for-sale securities follow Cost Fair value January 1, year 1 $77,000 S73 000 December 31, year 1 S77.000 S75,000 December 31, year 2 $77,000 S70.000 The decline in fair value was properly accounted for at December 31 year 1. Kami's year 2 er Comprehensive Income" would report an increase or (decrease) of Select one: O a. 2,000 b. $(5,000) O c. $(3,000) C d. (7,000) O e. $(12,000)