At December 31, 20X1, Prescott Corp If the Investments Are Accounted for Under the Fair Value

At December 31, 20X1, Prescott Corp. has the following equity securities (no significant influence) that were purchased earlier this year, its first year of operation:
$$\begin{array} { | l | r | r | } \hline & \text { Cost } & \text { Market } \\\hline \text { Security A } & \$ 80,000 & \$ 83,000 \\\hline \text { Security B } & \$ 112,000 & \$ 124,000 \\\hline\end{array}$$ If the investments are accounted for under the fair value through net income method the aggregate book value of the investment accounts should:

A) be increased by $15,000
B) be decreased by $15,000
C) Be decreased by $32,000
D) Remain unchanged