Vert Company purchased Dextrin common stock for $150,000. At December 31, Year 2, the Fair value adjustment account had a debit balance of $10,000. On December 31, Year 3, the fair value of that investment was $154,000. Which of the following will be included in the related journal entry dated December 31, Year 3?

a). Debit to Fair value adjustment for $4,000.
b). Credit to Fair value adjustment for $6,000.
c). Debit to Fair value adjustment for $14,000.
d). Credit to Fair value adjustment for $16,000.