Sinopia Corporation Reported Trading Investments of $15,000 on December 31

Sinopia Corporation reported trading investments of $15,000 on December 31, 2015. The company realizes a decrease of $3,000 in the fair value of the trading investments by the end of the year 2016. Which of the following is the correct journal entry?

A) $\begin{array}{c}\begin{array}{|l|}\hline \text {Trading Investments}\\\hline \text {Unrealized Holding Loss -Trading}\\\hline\end{array}\begin{array}{r|}\hline3,000\\\hline\\\hline \end{array}\begin{array}{r|}\hline\\\hline3,000\\\hline\end{array}\end{array}$

B) $$\begin{array} { | c | r | r | } \hline \text { Unrealized Holding Loss-Trading } & 3,000 & \\\hline \text { Trading Investments } & & 3,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Unrealized Holding Loss-Trading } & 3,000 & \\\hline \text { Fair Value Adjustment-Trading } & & 3,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Fair Value Adjustment-Trading } & 3,000 & \\\hline \text { Unrealized Holding Loss -Trading } & & 3,000 \\\hline\end{array}$$