Niagra Corporation has the following equity investments which were held throughout 2021-2022: Fair Value Cost 12/31/22 12/31/21 $800,000 $600,000 $760,000 The 12/31/22 balance of the Securities Fair Value Adjustment account will be: Select one: O a $40,000 credit Ob $40,000 debit Oc. $160,000 credit O d. $160,000 debit Oe. Because the investments are equity investments, no SFVA account exists