Which of the following statements is reflects the impact on stockholders' equity of a transfer from available-for-sale to trading.
a) The unrealized gain or loss at the date of transfer carried as a separate component of stockholders' equity is amortized over the remaining life of the security.
b) The unrealized gain or loss at the date of transfer is recognized in income.
c) The separate component of stockholders' equity is increased or decreased by the unrealized gain or loss at the date of transfer.
d) The unrealized gain or loss at the date of transfer increases or decreases stockholders' equity.