If Dinsburry Company Concluded That an Investment Originally Classified as a Trading

If Dinsburry Company concluded that an investment originally classified as a trading security would now more appropriately be classified as held to maturity, Dinsburry would:

A) Not reclassify the investment, as original classifications are irrevocable.
B) Reclassify the investment as held to maturity and immediately recognize in net income all unrealized holding gains and losses that have not already been recognized as of the reclassification date.
C) Reclassify the investment as held to maturity and treat the fair value as of the date of reclassification as the investment's amortized cost basis for future amortization.
D) Reclassify the investment as held to maturity, but there would be no income effect.