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Starbucks, Inc. reported that short-term investments consisted of the following (in millions): Item | Amortized cost | Fair value October 3, 2010 Short-term investments: Available-for-sale

Starbucks, Inc. reported that short-term investments consisted of the following (in millions): Item | Amortized cost | Fair value October 3, 2010 Short-term investments: Available-for-sale securities | $236.4 | $236.5 Short-term investments: Trading securities | 58.8 | 49.2 Total short-term investments | $295.2 | $285.7 Which of the following is true?

Starbucks 2010 balance sheet includes short-term investments of $295.2 million.

Unrealized losses of $9.6 million on trading securities are included in 2010 income.

There are no net unrealized gains on available-for-sale securities.

Accumulated other comprehensive income included no unrealized gains or losses.

Please explain your choice.

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