What is the primary difference between Available-for-Sale (AFS) securities and trading securities?

• A. AFS securities are held to maturity, and unrealized gains or losses are recorded in other comprehensive income.
• B. AFS securities are actively traded, and unrealized gains or losses are recorded in net income.
• C. AFS securities are intended to be sold and actively traded, and unrealized gains or losses are recorded in net income.
• D. AFS securities are intended to be sold but not actively traded, and unrealized gains or losses are recorded in other comprehensive income.

Answer: (D)