Kohler Company owns the following investments: Trading securities (fair value) $120,000; Available-for-sale securities -cost $200,000 and fair value 90,000; Held-to-maturity securities (carrying value) 94,000. Kohler will report securities in its long-term investments section of..

• A. exactly $210,000.

• B. exactly $294,000

• C. $184,000 or an amount less than $184,000, depending on the circumstances.

• D. exactly $214,000.