Available-for-Sale Securities Assume the 2015 annual report of Bristol-Myers Squibb (BMS) reveals that the company maintains a large investment in available-for-sale securities: 2015 2014 (in millions) Available-for-sale securities Fair value Amortized cost $ 6,904 $ 6,607 $ 6,928 $ 6,558 Did the company's available-for-sale securities experience a gain or loss in value in 2015 and/or 2014, and if so, in what amount? Do not use negative signs with your answers. Enter answers in millions. Amount Gain or Loss 2015 $ 0 2014 $ 0 How did the company account for these gains and/or losses? OThe gains/losses reported as part of AOCI within the shareholders' equity section on the balance sheet. OThe gains/losses are reported on the income statement as part of other income/expense. Were these gains (losses) taxable (tax deductible) in 2015 and/or 2014? OThe gains/losses are taxable (tax deductible). OThe gains/losses are nontaxable