Libby Company Purchased Equity Securities for $100,000 and Classified Them

Libby Company purchased equity securities for $100,000 and classified them as available-for-sale securities.At the end of the year,the fair value of the securities was $105,000.How should the investment be reported in the year-end financial statements?

A) The investment in available-for-sale securities would be reported in the balance sheet at its $100,000 cost.
B) The investment in available-for sale securities would be reported in the balance sheet at its $105,000 market value.
C) An unrealized holding gain would be reported in other comprehensive income.
D) Both b and c are correct.