Option C
The valuation allowance for trading investments account is found on the balance sheet as an adjustment to the asset account
Explanation:
A valuation allowance is a store that is practiced to balance the amount of a deferred tax asset. The value of the allowance is based on that part of the tax asset for which it is more probable than not that a tax profit will not be obtained by the reporting item.
Investing demands long-term access to the markets and frequently pertains to such ideas as retirement accounts. Investors often improve their profits by reinvesting any profits into supplementary shares of stock. The valuation interest for trading investments account is detected on the balance sheet as an orientation to the asset account