On December 31, 2019, XYZ Co. has the following information: non-trading securities valued at $80,000 (mature in 18 months); trading securities valued at $ 65,000, treasury shares valued at $30,000; land held for future development $140,000, restricted retained valued at $55,000, non-controlling interest valued at $72,000, patents valued at $15,000, long-term lease obligations valued at $40,000, salaries payable valued at $7.000 and trademark valued at $150,000. On XYZ Co.'s statement of financial position at December 31, 2019, what amount should be reported as short-term investments? OA $150,000 B. $65,000 . $145,000 $285,000