On its December 31,2024 , balance sheet, Carla Vista Company reported its investment in equity securities, which cost $550000, at fair value of $520000. At December 31,2025 , the fair value of the securities was $540000. Which of the following will Carla Vista report in its 2025 financial statements? Irwestment in Equity Securities at fair value of $540000 and an unrealized holding gain of $20000 in net income Investment in Equity Securities at cost of $550000 plus Fair Value Adjustment of $10000 and an unrealized holding loss of $10000 in net income Investment in Equity Securities at fair value of $540000 and an unrealized holding gain of $20000 in other comprehensive income Imvestment in Equity Securities at fair value of $540000 and an unrealized holding loss of $10000 in net income