22. Debt securities are classified as trading, available-for-sale, or held-to-maturity securities. Which of the following would be classified as available-for-sale debt securities?

A.

Debt securities purchased and held for the purpose of reselling in the near future.

B.

U.S. Treasury bonds that the investor intends and is able to hold to maturity.

C.

Bond payable that the investor does not intend to sell in the near future or hold to maturity.