Keto Snacks, Inc. reported an investment in a bond issued by Paleo Production, Inc. as an available-for-sale security in 2020. The Investment had an amortized cost of $45,000 at December 31, 2020.Keto properly adjusted the books to reflect the $47,000 fair value of the bond at year-end.On January 1, 2021, the company decided to change the classification of the investment to a trading security.

Which of the following would be included in the entry to record the transfer?

Group of answer choices

A) Debit to Unrealized gain on investment (OCI) - $2,000

B) Credit to Fair Value Adjustment - $2,000

C) Debit to Investment in TS - Paleo Bond - $45,000

D) A and B

E) B and C