Dowell Corporation decided that an investment originally classified as available for sale should be reclassified as held to maturity. Dowell would ___. A. not reclassify the investment B. reclassify the investment as held to maturity, but recognize no income or loss C. reclassify the investment as held to maturity and recognize all unrealized gains and losses in net income D. reclassify the investment as hold to maturity and record the fair value of the investment as of the dale reclassification as its amortized cost basis