On January 1, 2016 Grizzly Bears bought 20,000 common shares of Tundra Hart, Inc., for $200,000 cash. Grizzly Bears classified these as Available-for-Sale securities. The share price of Tundra Hart, Inc., closed at $9 and $12 on December 31, 2016 and December 31, 2017, respectively. Grizzly Bears also received $24,000 cash dividends from Tundra Hart, Inc. in each of the two calendar years, 2016 and 2017. On November 1, 2017 Grizzly Bears sold 50% of its holdings at $7 per share cash. Both companies close their books annually on December 31. Grizzly Bears had no other available-for-sale securities nor any other items that affect Accumulated Other Comprehensive Income (AOCI). Ignore the effect of taxes. What is the balance in the Accumulated Other Comprehensive Income (AOCI) account of Grizzly Bears at December 31, 2017?

a. Debit balance of $54,000

b. Credit balance of $54,000

c. Credit balance of $68,000

d. Credit balance of $20,000

e. None of the above