Flynn Co. holds the following portfolio of bond investments: Bond Redemption Date Unamortized Face Value Premium Carrying Value Fair Value (Discount) A 1/1/2030 $50,000,000 $2,000,000 $52,000,000 $25,000,000 B 6/1/2045 C D 1/1/2033 1/1/2050 $20,000,000 ($1,000,000) $19,000,000 $19,500,000 $10,000,000 $750,000 $10,750,000 $9,000,000 $15,000,000 ($3,000,000) $12,000,000 $15,100,000 As of 12/31/2019, the entire portfolio was classified as Held-to-Maturity (HTM). During 2020, Flynn Co. sold Bond A because the bond issuer exhibited signs of significant financial distress. Which section of the FASB Accounting Standards Codification best defines how Flynn should handle the classification of the remaining HTM securities?