If an Investment in Stock Is Reclassified from Available-For-Sale Securities

If an investment in stock is reclassified from available-for-sale securities to trading securities,the stock should be recorded on the date it is reclassified at the

A) market value at the date of acquisition.
B) book value at the date of reclassification.
C) market value at the date of reclassification.
D) lower-of-cost-or-market value at the date of reclassification.