At December 31, 2014, Greystone Corp

At December 31, 2014, Greystone Corp. had the following non-trading securities that were purchased during 2014, its first year of operation: How will the fair value adjustments for 2014 impact the year's net income?

A) an unrealized holding loss will decrease net income by £10,000.
B) an unrealized holding gain will increase net income by £15,000.
C) an unrealized holding loss will decrease £5,000.
D) unrealized holding gains and losses on non-trading securities do not impact net income.