Tanner-UNF Corporation acquire dies a long-term investment $260 million of 6% bonds dated July 1, July 1, 2013. Company management has the positive intent and ability to hold the bonds until maturity, but when the bonds were acquired Tanner-UNF decided to elect the fair value option for accounting for its investment. The market interest rate (yield) was 9% for bonds of similar risk and maturity. paid $220 million for the bonds. The company will receive interest semiannually on June 30 and December 31. As a result of changing market conditions, the fair value of the bonds at December 31, 2013 was million Required: How would this investment be classified on Tanner-UNF's balance sheet? Held-to-maturity securities Trading securities Other securities Significant-influence investments Available-for-sale securities