Ivanhoe Holdings purchased an investment property for $1216000 on July 1, 2023. The property has the following fair value assessments over the next several years: December 31, 2023 - $1245000, December 31, 2024 - $1178200 and December 31, 2025- $1189300. Which of the following partial entries is correct at December 31, 2025? O dr. Investment Property $44400 O dr. Loss on Investment Property $11100 O dr. Investment Property $11100 O dr. Loss in Value of Investment Property $44400 C