In 2019, Osgood Corporation purchased $81 milion worth of 10 year municipal bonds at face value. On December 31, 2021, the bonds had a fair value of $4,100,000 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 investments $ 0 $4,000,000 $4,000,000 $ 0 Investment in bonds (TS) $4,100,000 $4,100,000 $8,100,000 $8,100,000 a. b. c. d