Question 16 0/1 point If an available-for-sale investment is sold for which there are unrealized holding gains in accumulated other comprehensive income (AOCI), a reclassification adjustment affects other comprehensive income (OC) in the period of sale by: Reducing OCI for the amount of unrealized holding gains in AOCH Increasing OCl for the amount of unrealized holding gains in AOCI. No effect on OCI, as OCI only includes the effects of unrealized holding gains and losses. (No effect on OCI, as the realized gain is included in AOCI. View Feedback Question 21 0 / 1 point A customer of Razor Sharpeners alleges that Razor's new razor sharpener had a defect that resulted in serious injury to the customer. Razor believes the customer has a 51% chance of winning the case, and that if the customer wins the case, there is a range of losses of between $1,000,000 and $3,000,000 in which any number is equally likely to occur. Under IFRS, Razor should accrue a liability in the amount of: $0. $1,000,000 $2,000,000 $3,000.000