Marketable Debt Securities In 2017, Jensen Inc. invests excess cash of $4,000,000 in marketable debt securities issued by the U.S. Treasury and several Fortune 100 firms. At the end of the quarter, the fair value of the securities had increased to $4,106,003. Explain how Jensen would report the unrealized gain on these securities if the company classified the investment as either

(a) trading,

(b) available for sale, or

(c) held-to-maturity.