For Available-For-Sale Debt Securities,if a Firm Intends to Sell the Security

For available-for-sale debt securities,if a firm intends to sell the security or it is more likely than not that the firm will be required to sell the security before recovery of its amortized cost basis less current-period credit loss,then the amount of impairment

A) is recognized in other comprehensive income equal to the entire difference between the investment's amortized cost basis and its fair value at the balance sheet date.
B) is separated into two components: the amount representing the credit loss and the amount related to all other factors.
C) is separated into two components: the amount recognized in income and the amount deferred until it is realized.
D) is recognized in earnings equal to the entire difference between the investment's amortized cost basis and its fair value at the balance sheet date.