S&L Financial buys and sells securities which it classifies as available-for-sale. On December 31, 2021, a bond has an amortized cost of $800,000. The bonds fair value adjustment has a debit balance of $20,000, but the bonds fair value is now $815,000. The journal entry to adjust the fair value adjustment will include:

a) credit to fair value adjustment for $5,000

b) debit to fair value adjustment for $5,000

c) credit to unrealized holding gain on AFS investments-OCI for $15,000

d) debit to fair value adjustment fro $15,000