Select from the option list provided the best classification for each transaction below. Each choice may be used once, more than once, or not all. Transaction 1. An increase in the unrealized holding loss for trading securities. 2. An increase in the unrealized holding loss for available-for-sale securities that was not due to credit losses. 3. Income from operations of a material operating segment in the segment's disposal year. The operations and cash flows of the segment can be clearly distinguished from the rest of the entity for operational and financial reporting purposes. 4. An increase in the fair value of an investment in debt securities that are classified as held-to-maturity. 5. A loss on translating a foreign subsidiary's financial statements from the functional local currency into the reporting currency. 6. A material loss caused by a major earthquake in an area previously considered to be subject only to minor tremors. 7. The probable receipt of $1 million from a pending lawsuit. 8. The purchase of research and development services. There were no other research and development activities. Classification Select an option below m E Income from continuing operations, with no separate disclosure Income from continuing operations, with separate disclosure Income from discontinued operations Other comprehensive income None of the other categories RESET E CANCEL ACCEPT