Starbucks has investments in debt securities. Below is data related to these debt securities as of 12/31/21. Starbucks began operations on 1/1/21. Trading Available-for-Sale Cost $ 60,000 $ 110,000 Fair value 50,000 90,000 All declines in value are deemed to be temporary in nature. How should the corresponding losses be reflected in the financial statements at December 31, 2021? Income Statement Accumulated Other Comprehensive Income in Shareholders' Equity a. $ 10,000 $ 20,000 b. $ 20,000 $ 10,000 c. $ 2,500 $ 6,000 d. $ 6,000 $ 2,500