On its December 31, 2020 balance sheet, Klugman Company appropriately reported a $10,000 debit balance in its Securities Fair Value Adjustment (Available-for-Sale) account. There was no change during 2020 in the composition of Klugman's portfolio of marketable debt securities held as available-for-sale securities. The following information pertains to that portfolio: Debt Investments Fair value at 12/31/21 X Y Z Cost $125,000 $160,000 100,000 95,000 175,000 125,000 $400,000 $380,000 The only item that impacts AOCI for Klugman is AFS Debt Investments. What would be the ending balance in the AOCI account as of 12/31/20 O a. $30,000 debit O b. $10,000 debit Oc. $30,000 credit O d. $20,000 debit O e. none of the answers given O f. $20,000 credit O g. $0