Woolsey Corporation, a U$.$S$.$ company, expects to sell goods to a British customer at a price of $250,000$ pounds, with delivery and payment to be made on October $24,2024.$ On July $24,2024,$ Woolsey purchased a three$-$month put option for $250,000$ British pounds and designated this option as a cash flow hedge of a forecasted foreign currency transaction expected to be completed in late October $2024.$ The following exchange rates apply:

Option strike price $ $2\mathrm{.}17$

Option cost $ $4,000$

July $24$ spot rate $ $2\mathrm{.}17$

October $24$ spot rate $ $2\mathrm{.}13$

October $24$ option premium $ $0\mathrm{.}04$

What amount will Woolsey record in Accumulated Other Comprehensive Income to close it as an adjustment to net income for the period ended October $31?$

Multiple Choice

$$6,000$ debit

$$6,000$ credit

$$10,000$ debit

$$10,000$ credit

$$14,000$ debit