Worldwide Enterprises purchased a bond on June $30$ of the current year for$$ $$100,000$ and classified the investment as trading debt. The fair value of the trading debt investment at yearminusend is$$ $$102,500.$ The adjustment is$\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

subtracted from the Trading Debt Investment account

B$.$

not reported on the income statement because the fair value is greater than the cost

C$.$

reported as a separate component of$$ stockholders' equity

D$.$

reported as a$$ $$2,500$ unrealized holding gain in the Other Income$($Expenses$)$ section of the income statement