Adams Industries holds 45,000 shares of FedEx common stock, which is not a large enough ownership interest to allow Adams to exercise significant influence over FedEx. On December 31, 2021, and December 31, 2022, the market value of the stock is $97 and $106 per share, respectively. What is the appropriate reporting category for this investment and at what amount will it be reported in the 2022 balance sheet? Fair value through net income Equity method Consolidation