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Realized gains or losses on available-for-sale investments represent the difference between the Realized gains or losses on available-for-sale investments represent the difference between the A)

Realized gains or losses on available-for-sale investments represent the difference between the Realized gains or losses on available-for-sale investments represent the difference between the

A) historical cost and the average market value of the investment

B) historical cost and the current market value of the investment

C) cash received at time of disposition and the fair value of the investment

D) cash received at time of disposition and the cost of the investment

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