If the Combined Market Value of Available-For-Sale Securities at the End

If the combined market value of available-for-sale securities at the end of the year is less than the market value of the same portfolio of available-for-sale securities at the beginning of the year,the difference should be accounted for by

A) reporting an unrealized loss in security investments in the stockholders' equity section of the balance sheet.
B) reporting an unrealized loss in security investments in the income statement.
C) a footnote to the financial statements.
D) a credit to Investment in Available-for-Sale Securities.