What is a trait of held$-$to$-$maturity securities $($like bonds$)?$

Question $16$ options:

Their unrealized gains and losses are included in other comprehensive income, but not net income.

They are booked at historical costs and unrealized gains and losses are never reflected on the balance sheet or income statement.

Their unrealized gains and losses are reflected in net income and retained earnings.

Proceeds from the sale of these securities are included in cash flows from financing activities.