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?

Select one:

a. Add compensation expense related to a stock option compensation plan.

b. Subtract 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.