The Primary Difference in Accounting for Available-For-Sale Securities and Accounting

The primary difference in accounting for available-for-sale securities and accounting for trading securities is:

A) Measuring the fair value of the long-term and short-term stock portfolios.
B) Computing the cost at acquisition.
C) Determining where the unrealized holding gain or loss on investments is reported in the financial statements; in current net income or in comprehensive income.
D) Accounting for dividends received.