Current Attempt In Progress

A debt security is transferred from one category to another. GAAP requires that for this particular reclassification $(1)$ the security be transferred at fair value at the date of transfer, and $(2)$ the unrealized gain or loss at the date of transfer currently carried as a separate component of stockholders' equity be amortized over the remaining life of the security. What type of transfer is being described?

Transfer from held$-$to$-$maturity to available$-$for$-$sale

Transfer from trading to available$-$for$-$sale

Transfer from available$-$for$-$sale to held$-$to$-$maturity

Transfer from available$-$for$-$sale to trading

$$ Attempts: $0$ of $1$ used $$