20. Say which of the following three statements is (are) true: ONE: Investments that are accounted for using the equity method cannot be applied the market value option (FVO). TWO: Investments that are accounted for using the equity method are not subject to impairment analysis. THREE: An investment that is being accounted for under the equity method will have to be accounted for at market value if the investor loses the ability to exercise significant influence. A. One, two and three b. Only THREE c. Two and three d. None of the three