When an Investment in an Available-For-Sale Security Is Transferred to Trading

When an investment in an available-for-sale security is transferred to trading because the company anticipates selling the stock in the near future, the carrying value assigned to the investment upon entering it in the trading portfolio 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.