please show calculations and explanation

At December 31, 2020, Pence Co. has an investment in a portfolio of debt securities (HTM) with a collective original cost of $600 and a collective fair value of $550. At December 31, 2021, the collective cost is $600, the collective fair value is $585. No debt securities were purchased or sold in 2021. What gain or loss should Pence report in 2021 for the change in fair value of this HTM bond investment?

a. Loss of $15 to OCI.

b. Gain of $35 to NI.

c. No gain or loss.

d. Loss of $15 to NI.

e. Gain of $35 to OCI.

During 2021 Logic Company purchases 60 shares of Walen common stock for $30 per share. Later in 2021, Logic bought 10 additional shares of Walen stock for $35 per share. At December 31, 2021 the market price of Walen investment, classified as a trading security, has a fair market value of $31 per share. What is (are) the appropriate amount and classification of reportable gains and losses for the Walen investment for 2021?

Gain Loss Classification

a. 20 0 OCI

b. 60 40 OCI

c. 60 40 NI

d. 20 0 NI

e. None of the above