On January 12, 2021, Jefferson Corporation purchased bonds of Rose Corporation for $73 million at par and classified the securities as avallable-for-sale. On December 31,2021 , these bonds were valued at $67 mililion. Nine months later, on October 3,2022 , Jefferson Corporation sold these bonds for $87 million. As part of the multistep approach to record the 2022 transaction, Jefferson Corporation should first update the fair value adjustment on the date of sale by recording: Multple Choice. An unrealized holding goin or 520 mition in 2022 A gain of 520 malion in 2022. An unresilizea holding gain of $26 milion in 2022 A gain of \$14 malion in 2022