This question is IFRS based.

The following information pertains to Lark Corp.'s FVTOCIsecurities:

December 31

Year2Year3

Cost100,000100,000

Fair value 90,000120,000

Differences between cost and fair values are considered to be temporary. The decline in fair value was properly accounted for at December 31, Year 2. Ignoring tax effects, by what amount should other comprehensive income (OCI) be credited at December 31, Year 3?

A. 0

B. 10,000

C. 20,000

D. 30,000