At the End of Players Corporation's Fiscal Year, Its Portfolio

At the end of Players Corporation's fiscal year, its portfolio of FVTPL investments purchased during the year is as follows: At the end of the year, Players Corporation normally would

A) make no entry.
B) increase the investment accounts to market value.
C) report an loss on the income statement for $ 3,000 under "Other Expenses".
D) report an loss on the income statement for $ 1,000 under "Other Expenses".