USGAAP Requires Firms Holding Minority, Passive Investments in Debt and Equity

U.S.GAAP requires firms holding minority, passive investments in debt and equity securities as securities available-for-sale that the firm intends to sell within one year to report them as

A) Investments in Securities in the Current asset section of the balance sheet.
B) Investments in Securities in the Long-term asset section of the balance sheet.
C) Marketable Securities in the Current asset section of the balance sheet.
D) Marketable Securities in the Long-term asset section of the balance sheet.
E) none of the above