Interpreting Footnote Disclosures for Investments CNA Financial Corporation provides the following footnote to its 201810K report. Changes in fair value related to available-for-sale securities are reported as a component of Other comprehensive income. The following table provides a summary of fixed maturity and equity securities. (b) Compute the net unrealized gain or loss on CNA's investment portfolio. Use a negative sign with your answer to indicate an unrealized loss. milion How do CNA's balance sheet and income statement reflect this net unrealized gain or loss? Osecurities are reported at historical cost. Gains and losses are recognized upon sale of the securities. Osecurities are reported at fair value. Unrealized gains and losses are recognized currently in net income. OSecurities are reported at fair value. Unrealized gains and losses on AFS securities are recorded in accumulated other comprehensive income Osecurities are reported at fair value. Only unrealized losses are recognized in net income. Unrealized gains are deferred and recognized upon sale of the securities. (c) How do CNA's balance sheet and income statement reflect gains and losses realized from the sale of available-for-sale securities