Kohler Company owns the following investments: Trading securities (fair value) 60,000 Non-trading securities (fair value) 45,000 Held-for-collection securities (amortized cost) 57,000 a. Kohler will report securities in its long-term investments section of Select one: O a. exactly 105,000. b. exactly 117,000. c. exactly 162,000. O d. 102,000 or an amount less than 102,000, depending on the circumstances