18 . Starbucks , Inc . reported that short - term investments consisted of the following ( in millions ) Cost Fair valu October 3 . 2014 Short term investments available for- sale securitie $236. 4 $236.5 Short -term investments rading securitie 58.8 49. 2 Total short -term investments $295. 2 $2857 Which of the following is true ? A ) Starbuck's 2014 balance sheet includes short - term investments of $295 . 2 million B ) Unrealized losses of $9 6 million on trading securities are included in 2012 income . ( ) There are no net unrealized gains on available - for- sale securitie D ) Accumulated other comprehensive income included no unrealized gains or losses E ) None of the above