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How is the ineffective portion of a negative change in value in a put option used as a cash flow hedge recorded in the financials?

How is the ineffective portion of a negative change in value in a put option used as a cash flow hedge recorded in the financials?

(A) A loss on option in current earnings.

(B) A gain on option in current earnings.

(C) A charge to OCI.

(D) A credit to OCI.

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