Trombly purchased 10% of ABC stock for $100,000 on 1/1/17. Data regarding these securities follow: Market For the Year Ended Value December 31, 2017 $109,000 December 31, 2018 89,000 December 31, 2019 94,000 Assume that Trombly erroneously accounted for these equity securities as if they were "Available for Sale" bonds since their purchase. Net Income for 2019 will be: Select one: a. $ 6,000 understated b. $15,000 overstated c. $5,000 understated d. $6,000 overstated e. $5,000 overstated