Consider the following three statements and decide whether they are true or false: I. A minority active investment must be accounted for by the mark-to-market method. II. Unrealized gains and losses on available-for-sale securities are reported as a component of other comprehensive income. III. A minority passive investment is one in which the shareholder is presumed to have no ability to influence the acquired company. Select one: a. All of them are true. b. All of them are false. c. Two of them are false. d. One of them is false.