hard · Financial Accounting

During 2026, Zenith Co. recognized an unrealized gain of $100,000 on its Available-for-Sale (AFS) debt securities. The firm's effective tax rate is 25%.

In the financial statements, how is the tax effect of this gain presented?

  1. As a $25,000 reduction in Other Comprehensive Income (OCI).
  2. As a $25,000 reduction in the Net Operating Loss carryforward.
  3. It is not recognized because the gain is unrealized.
  4. As a $25,000 increase in Income Tax Expense on the Income Statement.

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