Company B has strategic investment in Company A$.$ Company B owns $5\%$ of the common shares of A and it does NOT have influence over A$.$ How should an increase in the fair value of common shares of A company be reported in B$\text{'}$s books?

Select one:

A$.$ The Investment in A should be shown at the net realizable value on B$\text{'}$s Balance Sheet.

B$.$ The Investment in A should be shown at cost on B$\text{'}$s Balance Sheet.

C$.$ The Investment in A should be shown at unamortized cost on B$\text{'}$s Balance Sheet.

D$.$ The investment in A should be shown at fair value on the Balance Sheet of $B.$