Valley View Corporation reported that short-term investments consisted of the following (in millions).

Amortized Cost Fair Value

Short term investments---available for sale securities $528.3 $528.4

Short term investemets-trading securities 62.2 51.0

Total short term investments =$590.5 =579.4

Which of the following is true?

Select one:

a. Valley Views 2013 balance sheet includes short-term investments of $590.5 million.

b. Unrealized losses of $11.2 million on trading securities are included in 2013 income.

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

d. Accumulated other comprehensive income included no unrealized gains or losses.

e. None of the above