If Dizbert Company concluded that an Investment originally classified as available-for-sale would now more appropriately be classified as held-to-maturity, Dizbert would: Multiple Choice Not reclassify the investment, as original classifications are Irrevocable. Reclassify the investment as held-to-maturity and immediately recognize in net income any unrealized holding gain or loss on the reclassification date. Reclassify the investment as held-to-maturity and treat the fair value as of the date of reclassification as the investment's amortized cost basis for future amortization. Need to restate eamings, as the original classification was in error