Section 1 - Multiple Choice (40 points total; 5 POINTS each) RECORD YOUR MULTIPLE CHOICE ANSWERS ON THE BUBBLE FORM. 1. 15 POINTS] For a marketable debt securities portfolio classified as available for sale, which of the following amounts should be included in the period's net income? I. II. III. Unrealized gains or losses on the portfolio during the period. Realized gains or losses on securities sold where realized gains or losses are calculated as selling price less fair value at the beginning of the accounting period. Realized gains or losses on securities sold where realized gains or losses are calculated as selling price less amortized cost of the securities sold. A. Il only. B. III only. C. I and II. D. I and III. 's available for sale debt securities follow: