On January 12, 2021, Jefferson Corporation purchased bonds of Rose Corporation for $73 million at par and classified the securities as available-for-sale. On December 31, 2021, these bonds were valued at $67 million. 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 next take the second step of Multiple Choice Reversing total accumulated unrealized holding gains of $20 million. Reversing total accumulated unrealized holding gains of $6 million. Reversing total accumulated unrealized holding gains of $14 million. Reversing total accumulated unrealized holding gains of $26 million