Which of the Following Would Most Likely Not Be Classified

Which of the following would most likely not be classified as Investment in Securities appearing between the Current Assets and the Property, Plant and Equipment sections of the balance sheet?

A) United States Treasury Notes that the firm expects to hold for less than one year
B) investments in securities for the purpose of exerting significant influence over the investee's dividend payout policy
C) investments in securities for the purpose of exerting significant influence over the investee's day-to-day operations
D) all of the above
E) none of the above