Waterton Corporation Reported That Short-Term Investments in Debt Securities Consisted

Waterton Corporation reported that short-term investments in debt securities consisted of the following (in millions) :
Which of the following is true?

A) Waterton's 2016 balance sheet includes short-term investments of $767.7 million.
B) Unrealized losses of $14.9 million on trading securities are included in 2016 income.
C) There are no net unrealized gains on available-for-sale securities.
D) Accumulated other comprehensive income included no unrealized gains or losses.
E) None of the above