At December 31, Hull Corp. had the following equity securities that were purchased during the year, its first year of operations:

		Fair	Unrealized
	Cost	value	gain (loss)
In Current Assets:
Security A	$ 90,000	$ 60,000	$(30,000)
Security B	15,000	20,000	5,000
Totals	$105,000	$ 80,000	$(25,000)
In Noncurrent Assets:
Security Y	$ 70,000	$ 80,000	$ 10,000
Security Z	90,000	45,000	(45,000)
Totals	$160,000	$125,000	$(35,000)

All changes in fair value are considered temporary. Security A is a trading security, and the other securities are available-for-sale securities. What amounts should be charged to earnings and other comprehensive income at December 31?

	Other Comprehensive
Earnings	Income

A.

$(25,000)

$0

B.

$(30,000)

$(30,000)

C.

$(60,000)

$0

D.

$(25,000)

$(30,000)