Bendi Corp. purchased 1,000 shares of Kala Corp. for $16 per share. The investment represents 5% ownership, and Bendi holds the investment as an available-for-sale investment. The fair value at year-end is $15 per share. Assuming no other transactions occurred where would the $1 per share difference be reported on the year-end financial statements?

a. Retained Earnings

b. Other Comprehensive Income

c. Unrealized Holding Gain-AFS

d. Both b and c are correct.