Which of the Following Is the Best Description of Investments

Which of the following is the best description of investments in available-for-sale securities?

A) Investments in stocks or bonds that are held primarily for the purpose of selling them in the near future.
B) Investments in securities that are accounted for under the market value method other than trading securities and held-to-maturity investments.
C) Investments in bonds that management intends to hold to maturity.
D) Investments in more than fifty percent of the voting stock of another company.