Can each of the following items be designated as amortized cost investments?

(a) AA Company acquires a bond issued by BB Corporation. The terms of the bond provide the holder with an option to require the issuer to repay or redeem the bond before maturity. The business model is to collect contractual cash flows from the bond.

(b) AA Company invests in a callable bond issued by BB Corporation. The call feature gives the issuer (BB Corporation) the right to call the bond before maturity. The business model is to collect contractual cash flows from the bond.

(c) CC Enterprise holds unquoted preference shares with fixed payments and a time period for redemption issued by DD Company, which classifies the preference shares as a liability. The business model is to hold the preference shares to collect contractual cash flows.

(d) EE Corporation acquires units in a real estate investment trust (REIT) for investment purposes and does not intend to dispose of the units in the near future.