J & J owns the following securities. Information relating to the below available-for-sale equity securities is presented. Security Cost Market Value December 31, 2015 A $14,000,000 $35,000,000 B 22,000,000 16,000,000 C 10,000,000 18,000,000 D 28,000,000 8,000,000 Total $74,000,000 $77,000,000 J & J is concerned about meeting the annual earnings estimate. The CFO has asked you to recommend how income could be increased either by selling the investments for a profit or reclassifying them in such a way as to affect income. Give your recommendation(s) and how income would be effected (ignore tax affects).