Equity securities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income as other comprehensive income and as a separate component of stockholder's equity are: A. Securities where a company has holdings of more than 50%. B. Securities where a company has holdings of between 20% and 50%. C. trading securities where a company has holdings of less than 20% D. available-for-sale securities where a company has holdings of less than 20%