A$)$ $$637,000.$B$)$ $$644,500.$C$)$ $$645,400.$D$)$ None of these answer choices are correct.#$14$ Which of the following investment securities are not reported at fair value on the balance sheet?A$)$ Debt securities classified as available$-$for$-$sale securities$.$B$)$ Debt securities classified as held$-$to$-$maturity.C$)$ Bonds classified as trading securities$.$D$)$ All of these answer choices are reported at fair value.#$15-$M