Jones Enterprises purchased a bond on August $31$ of the current year for $$250,000$ and classified the investment as an available$-$for$-$sale debt. The market value of the available$-$for$-$sale debt investment at year$-$end is $$255,000.$ The adjustment is

a$)$ subtracted from the Available$-$forSale Debt Investments account to arrive at the amount reported on the balance sheet

b$)$ reported as a $$5,000$ unrealized holding gain in the income statement

c$)$ recorded as a debit to Unrealized Holding Gain $-$ Available$-$for$-$Sale

d$)$ recorded as a debit to Fair Value Adjustment $-$ Available$-$for$-$Sale