A debt security is transferred from the held-for-trading portfolio to the available-for-sale portfolio. At the transfer date, the security's cost exceeds its fair value. What amount is used at the transfer date to record the security in the available-for-sale portfolio? Fair value, regardless of whether the decline in fair value below cost is considered permanent or temporary Fair value, only if the decline in fair value below cost is considered permanent Cost, if the decline in fair value below cost is considered temporary Cost, regardless of whether the decline in fair value below cost is considered permanent or temporary