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 are:
A. 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%.