McGinn Company Purchased 10% of RJ Company's Common Stock During

McGinn Company purchased 10% of RJ Company's common stock during 2013 for $100,000. The 10% investment in RJ had a $90,000 fair value at the end of 2013 and a
$105,000 fair value at the end of 2014. Which of the following statements is incorrect if McGinn classifies the investment as available-for-sale security?

A) The 2013 unrealized loss is $10,000, but is not included in McGinn's 2013 net earnings.
B) The 2014 unrealized gain is $10,000 and is included in McGinn's 2014 net earnings.
C) The 2013 unrealized loss is $10,000 and is reported on McGinn's statement of financial position as a component of stockholders' equity.
D) The 2014 unrealized gain is $15,000, but is not included in McGinn's 2014 net earnings.