Which of the Following Would Be Included in Net Income

Multiple Choice

Which of the following would be included in net income?

A) an unrealized gain on an available-for-sale debt investment as of the end of the accounting period
B) a gain from the disposal of equipment that occurred on the last day of the accounting period
C) an unrealized gain as a result of a foreign currency translation adjustment
D) an unrealized loss on an available-for-sale debt investment as of the end of the accounting period