Which of the following may be a valid concern that supports recognizing unrealized gains and losses associated with AFS debt securities in other comprehensive income?

Net income may otherwise appear more volatile than it actually is$.$

Net income may otherwise be higher than it was in prior years.

Net income may otherwise be lower than it was in prior years.

Beginning in $2018,$ equity adjustments that lack significant influence are accounted for the same way as debt investments classified as

available$-$for$-$sale securities

held$-$to$-$maturity securities

trading securities