On 1/1/20, Lancer Corp. purchased a Violet bond for $20,000 at face value . Lancer classified the investment as available-for-sale. On December 31,2020, the Violet bond had a market value of $22,000.The adjustments made at December 31,2020 include : A) Debit to Fair Value Adjustment, $22,000 B) Credit to Unrealized holding gain, $2,000 C) An increase to Stockholders' Equity D) Both (b) and (c)