When the market value of an investment in debt securities in which the company has a positive intent and ability to hold to maturity, exceeds its carrying amount, how should each of the following assets be reported at the end of the year?

Group of answer choices

LONG-TERM MARKETABLE DEBT SECURITIES = Market Value

SHORT-TERM MARKETABLE DEBT SECURITIES = Carrying Amount

LONG-TERM MARKETABLE DEBT SECURITIES = Carrying amount

SHORT-TERM MARKETABLE DEBT SECURITIES = Market Value

LONG-TERM MARKETABLE DEBT SECURITIES = Carrying Amount

SHORT-TERM MARKETABLE DEBT SECURITIES = Carrying Amount

LONG-TERM MARKETABLE DEBT SECURITIES = Market Value

SHORT-TERM MARKETABLE DEBT SECURITIES = Market Value