Under fasb statement of financial accounting concepts #5, which of the following items would cause earnings to differ from comprehensive income for an enterprise in an industry not having specialized accounting principles? a. loss on exchange of nonmonetary assets with commercial substanceb. loss on exchange of nonmonetary assets without commercial substancec. unrealized loss on investments in current marketable equity securities held for tradingd. unrealized loss on investments in noncurrent marketable equity securities available for sale