Global Commerce Corporation Purchased Trading Debt Investments for $49,000 on December

Global Commerce Corporation purchased trading debt investments for $49,000 on December 31, 2018. There is a decrease of $3800 in the fair value of the trading debt investments by the end of the year 2019. Which of the following is the correct journal entry?

A) $$\begin{array} { | c | r | r | } \hline \text { Trading Debt Investments } & 3800 & \\\hline \text { Unrealized Holding Loss-Trading } & & 3800 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Unrealized Holding Loss-Trading } & 3800 & \\\hline \text { Retained Earnings } & & 3800 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Unrealized Holding Loss-Trading } & 3800 & \\\hline \text { Fair Value Adjustment-Trading } & & 3800 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Fair Value Adjustment-Trading } & 3800 & \\\hline \text { Unrealized Holding Loss-Trading } & & 3800 \\\hline\end{array}$$