A US Company Holds Available-For-Sale Debt Securities, Purchased for $1,000,000 and and Carried

A U.S. company holds available-for-sale debt securities, purchased for $1,000,000 and carried at $1,500,000. At the end of the current year, the company determines that the fair value of these securities is $1,300,000, and the decline in value is due to an increase in the market rate of interest. How will the adjusting entry to record the decline in value affect income and other comprehensive income?
Income OCI

A) Decrease $300,000 Decrease $300,000
B) Increase $300,000 No effect
C) No effect Increase $200,000
D) No effect Decrease $200,000