Rye Company Purchased 15% of Lena Company's Common Stock During

Rye Company purchased 15% of Lena Company's common stock during 20X2 for $150,000. The 15% investment in Lena had a $160,000 fair value at the end of 20X2 and a $140,000 fair value at the end of 20X3.
-Which of the following statements is incorrect if Rye classifies the investment as an available-for-sale security?

A) The 20X2 unrealized gain is $10,000, but is not included in Rye's 20X2 net earnings.
B) The 20X3 unrealized loss is $20,000, but is not included in Rye's 20X3 net earnings.
C) The 20X3 unrealized loss is $10,000 and is included in Rye's 20X3 net earnings.
D) The 20X2 unrealized gain is $10,000 and is reported on Rye's statement of financial position as a component of stockholders' equity.