On January $12,2024,$ Jefferson Corporation purchased bonds of Rose Corporation for $$74$ million at par and cl sale. On December $31,2024,$ these bonds were valued at $$68$ million. Nine months later, on October $3,2025,$ for $$85$ milion.

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

Multiple Choice

$$11$ million.

$$17$ million.

$$6$ million.

$$23$ million.