Waterton Corporation reported that short$-$term investments in debt securities consisted of the following $($in millions$)$:

Amortized Cost Fair Value December $31$ Short$-$term investments$$ available$-$for$-$sale debt securities $$1,373\mathrm{.}6$ $$1,373\mathrm{.}8$ Short$-$term investments$$ trading debt securities $161\mathrm{.}8132\mathrm{.}0$ Total short$-$term investments $$1,535\mathrm{.}4$ $$1,505\mathrm{.}8$

Which of the following is true?

Select one:

a$.$ Unrealized losses of $$29\mathrm{.}8$ million on trading securities are included in annual income.

b$.$ Waterton$$s year$-$end balance sheet includes short$-$term investments of $$1,535\mathrm{.}4$ million.

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 these are correct