Amacon Corporation Has the Following Investments at December 31, 2020

Amacon Corporation has the following investments at December 31, 2020:
$\begin{array}{|l|r|r|r|r|}\hline & \text { Historical cost } & \begin{array}{r}\text { Fair value } \\\text { Sept } 30,2019\end{array} & \begin{array}{r}\text { Fair value } \\\text { Sept 30, 2020 }\end{array} & \begin{array}{r}\text { Fair value } \\\text { Dec 31, 2020 }\end{array} \\\hline \text { Shares of DEF } & \$ 25,000 & \$ 15,000 & \$ 25,000 & \$ 30,000 \\\hline \begin{array}{l}\text { Bonds of Brooke } \\\text { (purchased at par value) }\end{array} &10,000 &12,000 & 11,000 & 12,500 \\\hline \text { Shares of CooksTown } & 12,000 & 18,000 & 16,000 & 16,000 \\\hline \text { Shares of Daisy } & 18,000 & 16,500 & 19,500 & 20,500 \\\hline\end{array}$

-According to the above table.If Amacon classifies its investment in DEF at fair value through profit or loss, what amount will be reported in other comprehensive income at December 31, 2020?

A) $0
B) $3,000 loss.
C) $3,000 gain.
D) $5,000 gain.