In $20$X$4,$ Lindsay Technologies purchased $$90,000$ of bonds $($purchased at par value$)$ of Rider Inc. and classified the debt investment as held$-$to$-$maturity. The investment had market values of $$88,000$ and $$83,000$ as of December $31,20$X$4$ and $20$X$5$ respectively. On December $31,20$X$6,$ the enterprise decided to reclassify the Rider bonds as available$-$for$-$sale securities$.$ The bonds had a market value of $$80,000$ at the time of the reclassification. What amount of unrealized loss will be recorded related to this reclassification and where will it be shown in the financial statements?

$$3,000$ unrealized loss as part of Net Income

$$3,000$ unrealized loss as part of Other Comprehensive Income

$$10,000$ unrealized loss as part of Net Income

$$10,000$ unrealized loss as part of Other Comprehensive Income