Pratt Company is holding a held-to-maturity security with an amortized cost of $500,000 and a fair value of $450,000. Pratt determines that $20,000 of this decline in value is due to expected losses. Under the Current Expected Credit Loss (CECL) model, Pratt would Do nothing as held-to-maturity securities are not valued at fair value. credit Invesment in Held-to-Maturity Securities for $20,000. O credit Invesment in Held-to-Maturity Securities for $50,000. O debit Impairment Loss of $50,000. O debit Credit Loss Expense for $20,000