All of the Following Statements Regarding Accounting for Noninfluential Securities

All of the following statements regarding accounting for noninfluential securities under U.S. GAAP and IFRS are true except:

A) Trading securities are accounted for using fair values with unrealized gains and losses reported in other comprehensive income.
B) Both systems examine held-to-maturity securities for impairment.
C) Held-to-maturity securities are accounted for using amortized cost.
D) Available-for-sale securities are accounted for using fair values with unrealized gains and losses reported in other comprehensive income.
E) Trading securities are accounted for using fair values with unrealized gains and losses reported in net income.