44. In year 1, a company reported in other comprehensive income an unrealized holding loss on an investment in available-for-sale securities. During year 2, these securities were sold at a loss equal to the unrealized loss previously recognized. The reclassification adjustment should include which of the following?

a. The unrealized loss should be credited to the investment account.

b. The unrealized loss should be credited to the other comprehensive income account.

c. The unrealized loss should be debited to the other comprehensive income account.

d. The unrealized loss should be credited to beginning retained earnings.