For Accounting experts... Help

I wold really appreciate it if someone can explain this to me? Q14: Question asks for impact on income for Portfolio B if investment is reclassified from Held to Maturity to A-F-S. The explanation says no gains to be reported so I guess it’s D ($0) In the explanation, it says that for A-F-S securities, Interest would be included and only realized gains. So there were negative realized gains “Loss” so it won’t be reported. But what about the Dividends of $3 for Cortez and $2 for Da Gamma, shouldn’t they be included? I know there is no answer for $5 ( 2+3) but i still don’t get it. Q.15:Do we not M-T-M for securities that we have significant influence over? The left out Columbus and De Soto from the calculation. Thanks in advance

what test are you talking about?

Q14 I answered, scroll down a few posts.

It’s from CFAI Mock 1 It’s that brutal accounting question

I remember that one, the question asked for mark to market gain/loss, but they want you to count in dividends and interests too. Complete b/s.