Question 20 1 pts Company B has a note with a carrying value of $40,000 in year 1. In year 2, the fair value of the note increased to $42,000. In year 3, the fair value of the note decreased to $41,000. In year 4, the fair value of the note increased to $41,500. The company elects to use the fair value option for the note. What amount will the company record for the unrealized holding loss or gain in year 4? $500 unrealized holding gain $1,500 unrealized holding gain $500 unrealized holding loss No unrealized gain/loss will be recorded. GAAP does not allow the election of the fair value option