The following information relates to impairment on Available-for-Sale Securities for Abbie Company:

Amortized cost --End of year (EOY) $500,000

Fair Vale (EOY) $510,000

Expected credit loss $ 30,000

Abbie recognizes $30,000 of Bad Debt Expense.

No entry is made.

Abbie recognizes $20,000 of Bad Debt Expense

Abbie recognizes a fair value adjustment of $30,000.

Which of the following statement is true

Abbie recognizes an impairment loss of $100,000.

Abbie recognizes credit to fair value adjustment.

Abbie recognizes an unrealized holding gain--equity

Abbie recognizes an impairment loss of $110,000.