On January 1,Jewel Company Buys $200,000 of Marcelo Corp

On January 1,Jewel Company buys $200,000 of Marcelo Corp.12%,36-month notes.Interest is paid on the last day of each month.The notes are classified as available-for-sale securities.This is the company's first and only investment in available-for-sale securities.On December 31,the notes have a fair value of $204,000.The amount that Jewel Company should report in the investment section of its year-end December 31 balance sheet for its investment in Marcelo Corp.is:

A) $200,000.
B) $204,000.
C) $224,000.
D) $228,000.
E) $208,000.