Under current $($rules prior to $2018)$ U$.$S$.$ GAAP, minority, passive investments in equity securities are classified as either trading or available$-$for$-$sale. Fluctuations in fair value of these securities are reported as part of $($OCI $=$ other comprehensive income$)$:

a$.$ OCI if a trading security and net income if an available$-$for$-$sale security.

b$.$ OCI for both types of security.

c$.$ Net income if a trading security and OCI if an available$-$for$-$sale security.

d$.$ Net income for both types of security.