Fisher Corporation has the following investments at September 30, 2020: Historical Cost Fair Value Sept. Fair Value Sept, 30, 2019 30, 2020 Shares of ABC Bonds of Brooke $25,000 10,000 $15,000 $25,000 12,000 11,000 Shares of CooksTown (Fisher holds 30% of the outstanding 12,000 18,000 16,000 voting shares of CooksTown) Shares of Davenport 18,000 20,000 19,000 What method of accounting will Fisher use to account for its investment in Brooke, if the intent of the business model is to hold the investment for the purpose of collecting contractual cash flows of principal and interest and profit from changes in value? OA. Equity method OB. Amortized cost C. Fair value through profit or loss OD. Fair value through other comprehensive income