Tracking Co. holds a bond investment in Fields Corp. Tracking Company's carrying value of the bond investment is $4,500 at year-end. Tracking Co. determines the fair value of the bond investment at the end of the year 2020 to be $2,000. value and value for each of the following separate scenarios. a. Tracking Co. has the intent and ability to hold the bond to maturity. b. Tracking Co. has the intent and ability to hold the bond to maturity but elected to account for the investment using the fair value option on the purchase date. c. Tracking Co. is uncertain as to how long it intends to hold the bond investment.