Unrealized Gains or Losses on Available-For-Sale Securities Are Reported Where

Multiple Choice

Unrealized gains or losses on available-for-sale securities are reported where in the financial statements?

A) Nowhere since only realized gains are reported.
B) In the "Other revenues and gains" or "Other expenses and losses" sections of the income statement.
C) Below discontinued operations items in the income statement.
D) In the stockholders' equity section of the balance sheet.