For each debt investment in the table below, compute the impairment loss, if any, and determine whether the loss is reported in net income or other comprehensive income.

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In Thousands of U.S. Dollars Present Value of Future Loss Reported in Net Income (NI) or Other Comprehensive Income (OC)? Carying Fair Impairment Loss Classification Value Value Cash Flows a. Held-to-Maturity S10,000 $9,000 9,300 b. Trading c. Available-forSale 10,000 11,000 10,300 d. Available-forSale 0,000 9.000 10,000 9,000 9,300 9,300