Posthorn Corporation Acquired 20,000 of the 100,000 Outstanding Common Shares

Posthorn Corporation acquired 20,000 of the 100,000 outstanding common shares of Stamp Company on January 1, 2019, for a cash consideration of $200,000. During 2019, Stamp Company had net income of $120,000 and paid dividends of $80,000. At the end of 2019, shares of Stamp Company were trading for $11 each. If Posthorn Corporation accounts for its significant influence investment in Stamp Company using the equity method, what entry will the company make to record the revaluation of the investment at December 31, 2019?
A) $$\begin{array} { | l | r | r | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Irvestrnent in Starnp Company } & \$ 20,000 & \\\hline \text { Unrealized gain (net income) } & & \$ 20,000 \\\hline\end{array}$$
B) $\begin{array}{|l|r|r|}\hline & \text { Debit } & \text { Credit } \\\hline \text { Investment in Stamp Company } & \$ 20,000 & \\\hline \text { OCI-Unrealized gain } & & \$ 20,000 \\\hline\end{array}$
C) $$\begin{array} { | l | r | r | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Unrealized loss (net income) } & \$ 20,000 & \\\hline \text { Irvestrnent in Starnp Company } & & \$ 20,000 \\\hline\end{array}$$
D) No entry required.