40. State which of the following three statements is (are) true. Qne:An investment in a debt security classified as "Hold to Maturity" is impaired when "it is probable that the investor will not be able to collect all amounts due in accordance with the contractual terms. Two: The investment is reduced to its market value and said market value is the new cost (new cost basis) Three: The corresponding debit is to "Provision for doubtful accounts". a Qplx statement Qx is true b. Both Statement One and Statement Two are true. c. All threestatements are true d. None of the three statements is true