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 first update the fair value adjustment on the date of sale by recording: Multiple Choice An unrealized holding goin of $20 million in 2022 A gain of $20 million in 2022 An unrealized holding gain of $26 million in 2022 A gain of $14 million in 2022