When an Investment in a Held-To-Maturity Security Is Transferred to an Available-For-Sale

When an investment in a held-to-maturity security is transferred to an available-for-sale debt security, the carrying value assigned to the available-for-sale debt security should be

A) Its original cost
B) Its fair value at the date of the transfer
C) The higher of its original cost or its fair value at the date of the transfer.
D) The lower of its original cost or its fair value at the date of the transfer.