In 2019, Osgood Corporation purchased $4 million worth of 10-year municipal bonds at face value. On December 31, 2021, the bonds had a fair value of $3,600,000 and Osgood reclassified the bonds from held- to-maturity to trading securities. Osgood's December 31, 2021, balance sheet and the 2021 income statement would show the following: Income statement loss on Investment in bonds (TS) investments a. $ 3,600,000 $ 0 b. $ 3,600,000 $ 400,000 $ 4,000,000 $ 400,000 d. $ 4,000,000 A 0 Option a. O Option b. O Option c. d O Option d