Ewok Enterprises Recently Elected the Fair Value Option to Account

Ewok Enterprises recently elected the fair value option to account for its investment in Yoda Inc. Ewok purchased the shares for $203,000 and the shares are currently trading for $193,000 at year-end. What is the amount of gain or loss reported at year-end for this investment and where is this gain or loss reported?

A) Unrealized Loss of $10,000, reported as part of Net Income.
B) Unrealized Loss of $10,000, reported as part of Other Comprehensive Income.
C) Unrealized Gain of $10,000, reported as part of Net Income.
D) Unrealized Gain of $10,000, reported as part of Other Comprehensive Income.