On December $31,2022,$ Redmond, Inc. has a trading debt investment in the bonds of Osborn Company with a amortized cost of $900,000.$ Due to poor econonac conditions for Osborn, Redmond will not be able to collect all contractual cash flows and the fair value of the bonds was $850,000.$ How much, if any, the unrealized gain or loss will Redmond, Inc. report on its income statement for the year ending December $31,2022?$

A$.-0-$

B$.850,000$ Loss.

C$.50,000$ Loss.

D$.50,000$ Gain.