Novi purchased ABC bonds on 1/1/22. Data regarding these available-for-sale securities follow: On 1/1/25, Novi sold $40,000 (cast) of the securities for $40,100. Market Value of the remaining securities at 12/31/25 was $108,000. The balance of the Fair Value Adjustment account included on the 12/31/25 balance sheet is: Select one: a. $2,000 debit b. 52,000 credit C $2,100 debit d. $1,900 credit e. $1,900 debit