13. If the fair value of a held-to-maturity investment declines for a reason that is viewed as "other than temporary" because the company intends to sell the investment, A. the investment is not written down to fair value. B. the investment is written down to fair value, and the entire impairment loss is recognized in net income. C. the investment is written down to fair value, and the entire impairment loss is recognized in accumulated other comprehensive income. D. the investment is treated the same way it would be treated if the decline in fair value was viewed as temporary