If you elect for fair value through other comprehensive income (FVTOCI) for an investment, how would you account for the realized gains from the sale of the investment? O a. They are transferred to net income in the period of the sale. O b. They are transferred from AOCI to retained earnings without going through net income. O c. They remain in accumulated other comprehensive income (AOCI) in the shareholders' equity section of the statement of financial position. O d. . They are transferred to contributed surplus in the statement of financial position