QUESTION 18 Terrapin, Inc. invested $100,000 in a fixed-income security on January 1, 2017. The security had a 10% coupon rate, and paid interest semi-annually. On July 1, 2017. Terrapin, Inc. received its first coupon payment of $5,000. During the period interest rates declined and the market value of the securities is now $115,000. If the company classifies the securities as "held-for-trading", then the company's income statement will increase by $ as a result of the bond investment O a. $ 0 b. $3,500 O c $5,000 d. $7,000 e. $8,500