Which one is not a correct practice under the GAAP?

	a.	Holding gain or loss for held-to-maturity securities are estimated at the end of every accounting period
	b.	trading securities are in current assets, but securities held to maturity is in long-term assets (non current)
	c.	Holding gain or loss for trading and available for sale securities are not reported on income statement.
	d.	Generally cash equivalents include the investments purchased within three months of their maturity value.