If Ziggy Company concluded that an investment originally classified as held to maturity would now more appropriately be classified as available for sale, Ziggy would:

	Not reclassify the investment, as original classifications are irrevocable.
	Reclassify the investment as available for sale and immediately recognize in net income any unrealized gain or loss on the reclassification date.
	Reclassify the investment as available for sale and immediately recognize in accumulated other comprehensive income any unrealized gain or loss on the reclassification date.
	Need to restate earnings, as the original classification was in error.