I have a question in regards to the fair value adjustment in this problem.

On 1/1/19 Thomas purchased $300,000 in 8% 5 year bonds when the effective interest rate was 10%. The bonds pay interest on 12/31 each year. Thomas has a 12/31 year end.   These bonds are considered available for sale

1. Prepare journal entries for the bonds for 2019 and 2020 assuming the following fair value information: 12/31/19 $250,000 and 12/31/20 $265,000.

I have calculated the amortization for the bonds. For 2019 I have the carrying value at 280,980 and for 2020 I have the carrying value at 285,079. I calculated between the carrying value and fair value and got 30,980 for 2019 and 20,079 for 2020. My question is on what should be recorded for the 2020 adjustment? For 2019 I have recorded:

Unrealized Holding G/L-OCI 30,980

FV Adjustment 30,980

Should 2020 be recorded at the amount of 20,079 or should it be the difference between 30,980 and 20,079?