Which of the following items is not a correct description of an adjustment to net income in the operating activities section of the statement of cash flows?

	A.	Add compensation expense related to a stock option compensation plan.
	B.	Add an unrealized gain on debt securities classified as available-for-sale.
	C.	Add an unrealized loss on equity securities accounted for at fair value.
	D.	Add the excess of pension expense over cash contributions to a defined benefit pension plan.