Why are unrealized gains and losses from available-for-sale securities not reported as a component of net income?

	A.	Because goodwill exists that must be separately accounted for
	B.	Because consolidated financial statements must be prepared
	C.	Because the investor has the ability to exercise significant influence over the investee
	D.	Because large swings in market value over which management has no control may distort current period performance as measured by net income