On October 12, 2010, Neptune Corporation Invested $700,000 in Short-Term

On October 12, 2010, Neptune Corporation invested $700,000 in short-term available-for-sale securities. The market value of this investment was $730,000 at December 31, 2010, but had slipped to $725,000 by December 31, 2011.
-Refer to the above data. In financial statements prepared on December 31, 2010, Neptune Corporation reports:

A) The asset Investments in Securities at $700,000 with footnote disclosure of the market value of $730,000.
B) The asset Investments in Securities at $730,000, and a $30,000 Gain on Fair Value Change included in total shareholders' equity.
C) The asset Investments in Securities at $730,000, and a $30,000 gain recognized in the income statement.
D) The asset Investments in Securities at $700,000, and a $30,000 Gain on Fair Value Change included in total shareholders' equity.