Mackinac purchased 10% of ABC stock for $100,000 on 1/1/17 Data regarding these available-for-sale securities follow: For the Year Ended December 31, 2017 December 31, 2018 December 31, 2019 Market Value $ 109,000 89,000 105,000 Assume that Mackinac erroneously accounted for these securities as if they were "Trading" since their purchase. Net Income for 2019 will be in error by: Select one: a. $ 16,000 b. $15,000 C. $5,000 d. $17,000 e: $4,000