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81. Regal has elected the fair value option to account for equity method investments. The fair value of the Air investment as of December 31,

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81. Regal has elected the fair value option to account for equity method investments. The fair value of the Air investment as of December 31, 2012 was $295,000. The carrying value of the Air investment on December 31, 2012 was A. $295,000 B. $300,000 C. $310,500 D. $313,500

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