Knowledge Check $01$

Melrose Company has an investment in bonds issued by Roscoe Industries that are classified as available$-$for$-$sale securities$.$ The bonds were purchased at par. At December $31,$ Year $2,$ the Investment in Roscoe bonds account had a debit balance of $$200,000,$ representing its amortized cost, and its Fair value adjustment account had a credit balance of $$5,000.$ On December $31,$ Year $3,$ the amortized cost of those bonds had not changed, but the fair value of those bonds was $$225,000.$ Which of the following will be included in the related journal entry dated December $31,$ Year $3?$