In order for a company to classify its investment in corporate bonds (an investment in marketable securities) in the hold-to-maturity portfolio, which of the following must be true?

	A.	Management must have the intent to hold the investment to maturity.
	B.	The company must have the ability to hold the investment maturity.
	C.	The market value of the bonds must be undeterminable.
	D.	Both A and B
	E.	A, B, and C