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15. Beresford Inc. purchased several investments in debt securities during 2020, its first yea of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Held-to-Maturity Securities: Fair Value 12/31/2020 Fair Value 12/31/2021 Amortized Cost 12/31/2020 $367500 Amortized Cost 12/31/2021 $ 360,000 ABC Co. Bonds $ 375000 $ 400000 Trading Securities: DEF Co. Bonds GEH Inc. Bonds IJK Inc. Bonds Fair Value 12/31/2020 $ 48,000 $ 47,000 $ 44,000 Fair Value 12/31/2020 Fair Value 12/31/2021 $ 59,500 $ 77,000 $ 38,500 Fair Value 12/31/2021 Cost $ 66,000 39,000 $ 32,900 Cost Available-for-Sale Securities: LMN Co. Bonds $ 130500 $ 150400 $ 140000 What balance sheet amount would Beresford report for the total of its investments in bonds at 12/31/2020? A) $637,000. B) $644,500. C) $645,400. D) None of these answer choices are correct