The Shasta Corporation Began Operations in 2014 Which of the Following Is Correct with Respect to the the Following

The Shasta Corporation began operations in 2014.Shasta's investment portfolio reported the following on December 31,2014: $$\begin{array} { l c c c } & \text { Available-for sale } & \text { Trading } \\\text { Cost } & \$ 250,000 & \$ 200,000 \\\text { Fair value } & \$ 210,000 & \$ 185,000\end{array}$$
Which of the following is correct with respect to the accounting for Shasta's investment portfolio?

A) Net income was decreased $55,000 during 2014.
B) Total stockholders' equity was decreased $55,000 as of December 31,2014.
C) Net income was increased $15,000 during 2014.
D) Total stockholders' equity was decreased $15,000 as of December 31,2014.