Which of the Following Is/are True

Which of the following is/are true?

A) Management can sell securities with unrealized holding gains (or losses) and transfer through net income to Retained Earnings the entire unrealized holding gain (or loss) -that is, management can affect the timing of gain or loss recognition in net income for securities available-for-sale, but not for trading securities.
B) The timing ability is asymmetric in that impairment rules preclude indefinite deferrals of the recognition in income of unrealized losses, but not unrealized gains.
C) Users of the financial statements should be alert to the accounting effect on net income in evaluating the profitability of firms with both trading securities and securities available-for-sale.
D) all of the above
E) none of the above