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22. Unrealized holding gains and losses from equity securities classified as available-for-sale A. are reported as extraordinary items, net of tax B. are reported as

22. Unrealized holding gains and losses from equity securities classified as available-for-sale

A. are reported as extraordinary items, net of tax

B. are reported as other gains or losses

C. are reported not reported on the income statement

D. are reported as other comprehensive income

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