On May 15, 2020, Bagle Corp

On May 15, 2020, Bagle Corp. purchased 1,000 common shares of Holter Inc. for $ 24,000, as a Fair Value through Other Comprehensive Income (FV-OCI) equity investment. At December 31, 2020, the fair value of these shares was $ 26,550. The required adjusting entry to reflect this fact is

A) debit Fair value-OCI Investment, credit Holding Gain on Investment (OCI) $ 26,550.
B) debit Holding Gain on Investment (OCI) , credit Fair value-OCI Investment $ 26,550.
C) debit Fair value-OCI Investment, credit Holding Gain on Investment (OCI) $ 2,550.
D) debit Holding Loss on Investment (OCI) , credit Fair value-OCI Investment $ 2,550.