Nine months later, on October $3,2025,$ Jefferson Corporation sold these bonds for $\backslash (\backslash$$ $58\backslash )$ million.

As part of the multistep approach to record the $2025$ transaction, Jefferson Corporation should next take the second step of reversing total accumulated unrealized holding gains of:

Multiple Choice

$\backslash$$$19$ million.

$\backslash$$$7$ million.

$\backslash (\backslash$$ $12\backslash )$ million.

$\backslash$$$26$ million.