In considering whether a company should invest in debt or equity securities of another company, which of the following statements is incorrect? 

A. Investment income consists of interest earned from equity securities and dividends earned from debt investments 

B. Investment income includes increases in the market value of debt or equity securities 

C. The excess cash that can be invested could be the result of temporary or seasonal business fluctuations 

D. The company wants to make the best use of its excess cash to generate investment income