Why might a manager intentionally classify a trading security as an available-for-sale security? Select one: O A. The manager may wish to prevent an increase in value from being reported in shareholders' equity. O B. The manager may wish to prevent a decline in value from being reported in shareholders' equity. O C. The manager may wish to prevent a decline in value from being reported on the income statement. O D. The manager may wish to prevent an increase in value from being reported on the income statement