Lopez Company Purchased 1,000 Common Shares of George Company on August

Lopez Company purchased 1,000 common shares of George Company on August 1 for $ 16 per share. At December 31, Lopez's year end, George's shares are selling for $ 20.50 and George reported net income of $ 160,000. Assuming Lopez accounts for the investment using FVTPL, the adjustment to the investment account at year end would be

A) credit to Investment at FVTPL - ABC Company for $ 20,500.
B) debit to Investment at FVTPL - ABC Company for $ 16,000.
C) credit to Investment at FVTPL - ABC Company for $ 4,000.
D) debit to Investment at FVTPL - ABC Company for $ 4,500.