Markot Corporation Purchased $400,000 of Securities and Classified Them as Available-For-Sale.The

Multiple Choice

Markot Corporation purchased $400,000 of securities and classified them as available-for-sale.The market value of the securities went down to $375,000.Markot Corporation should ________.

A) show these securities on its balance sheet at their market value
B) report a holding gain on its income statement
C) report a holding loss on its income statement
D) report an unrealized loss on its income statement