Tanner-UNF Corporation acquired as a long-term investment $240 million of 6% bonds, dated July 1, 2018. The market interest rate (yield) was 8% for bonds of similar risk and maturity. Tanner-UNF paid $200 million for the bonds. The company will receive interest semiannually on June 30 and December 31. The company is holding the bonds in its trading portfolio. As a result of changing market conditions, the fair value of the bonds at December 31, 2018, was $210 million. Suppose Moody's bond rating agency downgraded the risk rating of the bonds motivating Tanner-UNF to sell the investment on January 2, 2019, for $190 million. Which of the following is correct regarding fair value adjustment? A) Credit fair value adjustment $9.20 B) Credit fair value adjustment $14.00 C) Debit fair value adjustment $19.80 D) Credit fair value adjustment $20.00 A. A B.B C.C D.D