In footnotes to its 2023 annual report, Bancfirst Corp. reported that held-to-maturity debt securities with an amortized cost of $4,365 thousand had an estimated fair value of $4,403 thousand.

a. What amount does Bancfirst report on its 2023 balance sheet for these held-to-maturity securities?

b. If these debt securities had instead been classified as available-for-sale securities, how would Bancfirsts pretax income have been affected?