A Pension Trust Fund Purchased Corporate Stock During the Year

A Pension Trust Fund purchased corporate stock during the year for $48,000. At year-end, the Pension Trust Fund still holds the stock that has a year-end fair value of $54,000. What journal entry, if any, should be made at year-end in relation to the Pension Trust Fund's investment in corporate stocks?
a.
$\begin{array}{llr} \text { Investments-corporate stocks } &6,000\\ \text { Additions - net increase in fair value of investments } &&6,000\\\end{array}$

b. $\begin{array}{llr} \text { Investments-comorate stocks } &6,000\\ \text { Cash } &&6,000\\\end{array}$

c. $\begin{array}{llr} \text { Investments-corporate stocks} &6,000\\ \text {Revenue-net increase in fair value of irvestments } &&6,000\\\end{array}$

d.
$\begin{array}{llr} \text {Investments-corporate stocks } &54,000\\ \text { Revenue-net increase in fair value of irvestments} &&54,000\\\end{array}$

e. No entry is required.