The Purpose of the Fair Value Adjustment for Securities Classified

The purpose of the fair value adjustment for securities classified as "available-for-sale" is:

A) To adjust the valuation of a company's investment to current market value.
B) To recognize the proper amount of gain or loss on fluctuations in the market value of these securities in the current period income statement.
C) To adjust a corporation's capital stock account to reflect the current market value of the outstanding capital stock.
D) To compute the amount of taxes payable on unrealized gains and losses.