5. Which of the following accurately describes GAAP accounting for this call option?

A. The realized gain is $35,000

B. The realized gain applicable to the year ending December 31, 2009 is $35,000

C. The unrealized gain recognized, on the income statement, on December 31, 2009 is $30,000

D. The call option will be reported on the balance sheet at $100,000 and a $0 unrealized gain will be reported as a component of accumulated other comprehensive income for the year ending December 31, 2009.