Jones Company has notes receivable that have a fair value of $$950,000$ and a carrying amount of $$1\mathrm{.}250,000.$ Jones decides on December $31,2020,$ to use the fair value option for these recently$-$acquired receivables. Which of the following entries will be made on December $31,2020$ to record the unrealized holding gain$/$loss$?$ Notes Receivable$300,000$Unrealized

Holding Gain or Loss Equity$300,000$

Unrealized Heiding Gain or Loss$-$Income$300,000$Notes Receivable$300,000$

Notes Receivable$300,000$Unrealized Holding Gain or Loss Income$300,000$ Unrealized Holding Gain or Loss EquityNotes Receivable$300,000300,000$