A Gain (Or Loss) on Fair Value Changes on Investments

A Gain (or Loss) on Fair Value Changes on Investments classified as "available-for-sale" securities:

A) Is reported in the asset section of the balance sheet, as an adjustment to the carrying value of the investments in securities.
B) Is reported in the shareholders' equity section of the balance sheet, as either an increase or decrease in total shareholders' equity.
C) Appears in the current period income statement, combined with gains and losses from sales of securities.
D) Indicates the amount of cash a company would receive if the investments in securities were sold as of the balance sheet date.