Choice "B" is correct. Cumulative currency translation adjustments are reported in other comprehensive income.
Choice "a" is incorrect. Vacation pay is a standard operating item that properly affects net income, not OCI.
Choice "d" is incorrect. Changes in market value of inventory, in accordance with lower of cost or market (GAAP) or lower of cost or realizable value (IFRS) would also properly affect net income, not OCI.
Choice "c" is incorrect. Unrealized gains and loss on trading securities go directly to the income statement. It's unrealized gains and losses on available-for-sale securities that would affect OCI.