Which of the following security classification transfers might impact net income on the transfer date? In all cases, assume investments are adjusted as required at a reporting date before considering the transfer.

Group of answer choices

A) Transfer of an AFS debt security to an HTM debt security

B) Transfer of an AFS security to a TS.

C) Transfer of an equity security reported under FV-NI rules to an equity security reported under the equity method

D) A and B