if the fair value option is elected for available$-$for$-$sale debt securities$,$ unrealized holding gains and losses $($noncredit$-$related$)$ from these investments should be

$$

$$A$.$

Reported as a component of other comprehensive income.

$$

$$B$.$

Reported as a component of accumulated other comprehensive income.

$$

$$C$.$

Reported as a component of income from continuing operations.

$$

$$D$.$

Disclosed in the footnotes but otherwise not reported in the financial statements.