If the Cost of an Non-Trading Security Exceeds Its Fair

If the cost of an non-trading security exceeds its fair value by $40,000, the entry to recognize the loss

A) is not required since the share prices will likely rebound in the long run.
B) will show a debit to an expense account.
C) will show a credit to a contra-asset account that appears in the equity section of the statement of financial position.
D) will show a debit to an unrealized loss account that is deducted in the equity section of the statement of financial position.