The Key to Classifying a Marketable Security as Short-Term Is

The key to classifying a marketable security as short-term is

A) whether or not it is a government issued security.
B) whether or not management has a written contract to sell the asset within the next 3 months.
C) the type of security held (i.e.,Is it a note,bond,or stock?) .
D) whether or not management expects to convert it into cash within a year after the date on the balance sheet (or operating cycle if longer) .
E) the small dollar amount.