Putnam Co. purchased a bond on October 4 of the current year for $49,000 and classified it as available-for-sale. The market value of the investment at year-end is $46,500. What value will be reported in net income for the adjustment, if any?
A. $0
B. $46,500
C. $(2,500)
D. Not enough information is given to determine the amount included in net income.