Hobson Company bought the bonds as below during 2020. These bonds were classified as trading. On January 1 2021, the account of fair value adjustment (FVA) had a credit balance of $13,000. Pertinent data at the end of 2021 is as follows: Amortized Cost $ 980,000 Fair Value $926,000 What amount of Loss on Investment (Unrealized) should Hobson include in its income statement for the year 20212 Multiple Choice $41,000. $54,000. $13,000