Gains and Losses on Fair-Value-Through-Profit-Or-Loss Securities

Gains and losses on fair-value-through-profit-or-loss securities:

A) are included in net income, regardless of whether they are realized or not.
B) are included in net income only when the investment has become permanently impaired.
C) are included in net income only when realized.
D) are never recorded until the securities are sold.
Bloom's