30) The fair value option allows a company to

A) report Held-to-Maturity bonds on the balance sheet at fair value instead of amortized cost

B) use the fair value method rather than the equity method to account for investments in equity securities with significant influence INCORRECT

C) recognize unrealized holding gains/losses on Available-for-sale bonds in net income rather than as part of accumulated other comprehensive income in stockholders equity

D) All of these choices are true for the fair value option