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8. Consoom orporation holds a debt investment as an available-for-sale investment. The investment is sold, and Consoom realizes a gain. The gain is the excess

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8. Consoom orporation holds a debt investment as an available-for-sale investment. The investment is sold, and Consoom realizes a gain. The gain is the excess of the selling price over the investment's A. market value. B. initial cost. C. fair value D. present value

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