The additional rise in the fair value of the note on December 31,2022 is due to investors perperceptions that the creditworthiness was improving. The \$20,000 difference in the fair value change is A) Ignored B) Roported under AOCI in the balance sheet. C) Reported under retained earnings in the balance sheet D) Reported in the income statement. E) None of above The additional rise in the fair value of the note on December 31,2022 is due to investors perperceptions that the creditworthiness was improving. The \$20,000 difference in the fair value change is A) Ignored B) Roported under AOCI in the balance sheet. C) Reported under retained earnings in the balance sheet D) Reported in the income statement. E) None of above