Jin bought an 8-year bond last month. She has planned to take the cash due to her (all coupons and principal) and save it for a down payment for a commercial property. Unfortunately, the bond's value has dropped 5%. How should Jin classify the investment and report the drop in value? Select one: a. Classify the investment as held-to-maturity and report the drop in Other Comprehensive Income. b. Classify the investment as held-for-trading and report the drop in Other Comprehensive Income. c. None of these d. Classify the investment as held-to-maturity and include the drop in net income.