A)

B)

Confused on A and B here. Any help would be greatly appreciated. Thanks

If a bank's loans are classified as "Available for Sale," under fair value accounting, the bank will O recognize an unrealized gain or loss in shareholders' equity. O recognize changes in value by creating a reserve account. O report changes in value in footnotes only. O recognize an unrealized gain or loss in its income statement. Current Attempt in Progress All of the following are reported at fair value except O trading securities. O held-to-maturity securities. O available-for-sale securities. O all of these options are reported at fair value