In 2019, Osgood Corporation purchased $8.4 million worth of 10-year municipal bonds at face value. On December 31, 2021, the bonds had a fair value of $2,800,000 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 $ e $5,600,000 $5,600,eee $ Investment in bonds (TS) $2,800,000 $2,800,000 $8,400,000 $8,400,000 a. b. C. d. Multiple Choice Optionc Option a Option b. Options