On its December 31, 2021 Balance Sheet, Rivers Inc reported its investment in Available-For-Sale debt securities which had a cost of $150,000 at fair value of $130,000 Rivers Inc. made an adjusting entry at December 31, 2021 to reflect the fair value At December 31, 2022, fair value of the same debt securities was $160,000 What should Rivers Inc. report on its 2022 Income Statement as a result of the increase in fair value of the investments in 2022? (Assume no adjustments to fair value have been made since December 31, 20213 Oa Unrealized gain of $10,000-OCI Equity Ob. Unrealized gain of $30,000 - OCI Equity OcUnrealized gain of $20,000 - OCI Equity Od. Realized gain of $10,000-Income Oe Unrealized gain of $30,000-Income