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Tracking Co. holds an AFS bond investment in Fields Corp. The carrying value of the investment is $4,500 at December 31, 2020. Tracking Co.

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Tracking Co. holds an AFS bond investment in Fields Corp. The carrying value of the investment is $4,500 at December 31, 2020. Tracking Co. determines the fair value of the investment at the end of the year 2020 to be

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