A bank had bought shares with the objective of benefiting from a capital gain. Prices in the stock market have been going up due to the government economic stimulus package. The bank could be exceptionally authorized by the regulator to reclassify the shares from _________ to _________ in order to benefit from a gain in the bank's income statement.

	A.	investment securities ; available-for-sale securities
	B.	available-for-sale securities ; investment securities
	C.	trading securities ; available-for-sale securities
	D.	investment securities ; trading securities
	E.	None of the above answers is correct.