Marquette purchased $7\%$ of RST stock $($trading$)$ for $$50,000$ on $1/1/21.$ Data regarding these securities follow:Year$-$end DateMarket ValueDecember $31,2021$$$47,000$December $31,202257,000$December $31,202368,000$The $12/31/23$ balance of the Securities Fair Value Adjustment account will be:Select one:a$.$ $$11,000$ creditb. $$11,000$ debit. $$18,000$ creditOd. $$18,000$ debite. $$0$; No SFVA account exists