Hulio Company has a credit balance in the Fair Value Adjustment account that is associated with its Available-for-Sale Equity Securities portfolio at December 31, 2025. Which of the following statements is true regarding Hulio's 2025 financial statements? The account balance will be reported as a deduction from the Available-for- Sale Equity Securities account to report the securities at fair value on the balance sheet. O Hulio will report an unrealized holding loss in comprehensive income. O The account balance is reported as an addition to the Available-for-Sale Equity Securities account on the balance sheet to report the securities at fair value on the balance sheet. Hulio will report an unrealized holding gain in comprehensive income.