What is recorded in stockholders' equity, including unrealized gains/losses on certain securities?

The correct choice is B, Accumulated Other Comprehensive Income. This component of stockholders' equity captures certain items that are not included in net income, such as unrealized gains and losses on specific securities, foreign currency translation adjustments, and certain pension adjustments. These items affect the equity of the company but do not impact the income statement directly at the time they are recognized.

Accumulated Other Comprehensive Income is part of the broader comprehensive income, which includes both net income and other comprehensive income. This distinction is important as it allows investors and analysts to see the full picture of a company's financial performance and the impact of various other factors that could affect its equity position.

In contrast, Equity Capital refers to the initial investments made by shareholders, Retained Earnings represents the accumulated profits or losses available for reinvestment or distribution, and Additional Paid-in Capital refers to the amount paid by investors above the par value of the stock. While all these components contribute to the overall stockholders' equity, they do not specifically address the treatment of unrealized gains and losses, which is the focus of the question.