Answer: d. all of these answer choices are correct
Step-by-step explanation:
Available for sale securities are held by a firm with the intention of selling it before it reaches its maturity date.
So as not to report on the income statement wrongly, the Unrealized gains(losses) which are any fluctuations from the original price, throughout the Security's lifetime is posted to the Other Comprehensive Income account in the Equity section of the balance sheet. That along with the Realized gains when the security is sold.
Reclassification adjustments are also included to account for the reclassification of a security to either a profit or a loss.
All of the above are correct.