Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

For financial assets classified as available for sale, how are unrealized gains and losses reflected in shareholders’ equity?
Option A:They are not recognized.
Option B:They flow through retained earnings.
Option C:They are a component of accumulated other comprehensive income.

Answer: C