Equity Securities Acquired by a Corporation Which Are Accounted for by Recognizing

Equity securities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income and as a separate component of stockholders' equity are

A) available-for-sale securities where a company has holdings of less than 20%.
B) trading securities where a company has holdings of less than 20%.
C) securities where a company has holdings of between 20% and 50%.
D) securities where a company has holdings of more than 50%.