Equity securities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income

Equity securities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income and as a separate component of stockholders' equity areA. available-for-sale securities where a company has holdings of less than 20%. B. securities where a company has holdings of between 20% and 50%. C. trading securities where a company has holdings of less than 20%. D. securities where a company has holdings of more than 50%. .