Amacon Corporation Has the Following Investments at December 31, 2020

Amacon Corporation has the following investments at December 31, 2020: $$\begin{array} { | l | r | r | r | r | } \hline & \text { Historical cost } & \begin{array} { c } \text { Fair value } \\\text { Sept } 30,2019\end{array} & \begin{array} { c } \text { Fair value } \\\text { Sept 30, 2020 }\end{array} & \begin{array} { c } \text { Fair value } \\\text { Dec } 31,2020\end{array} \\\hline \text { Shares of DEF } & 25,000 & 15,000 & 27,000 & 30,000 \\\hline \text { Bonds of Brooke } & & & & \\\text { (purchased at par value) } & 10,000 & 12,000 & 11,000 & 12,500 \\\hline \text { Shares of CooksTown } & 12,000 & 18,000 & 16,000 &16,000\\\hline \text { Shares of Daisy } & 18,000 & 16,500 & 19,500 &20,500 \\\hline\end{array}$$ If Amacon irrevocably elected to classify its investment in DEF at fair value through OCI, what amount will be reported in income for the three months ended December 31, 2020 pertaining to this investment?

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