Mackinac purchased 10% of ABC stock for $100,000 on 1/1/17.

For the Year EndedMarket ValueDecember 31, 2017$109,000December 31, 201889,000December 31, 2019105,000

The balance of theSecurities Fair Value Adjustment account on the 12/31/19 balance sheet is:

Select one:

a.$6,000 debit

b.$6,000 credit

c.$5,000 credit

d.$5,000 debit