Ewok Enterprises Recently Elected the Fair Value Option to Account

Ewok Enterprises recently elected the fair value option to account for its investment in Yoda Inc.Ewok purchased the shares for $210,000 and the shares are currently trading for $195,000 at year-end.What is the amount of gain or loss reported at year-end for this investment and where is this loss reported?

A) Unrealized Loss of $15,000,reported as part of Net Income.
B) Unrealized Loss of $15,000,reported as part of Other Comprehensive Income.
C) Unrealized Gain of $15,000,reported as part of Net Income.
D) Unrealized Gain of $15,000,reported as part of Other Comprehensive Income.