NFP organizations like the Red Cross invest in derivatives to hedge their financial risks. How do the accounting standards for NFP hedge investments differ from the accounting standards for other NFP investments? O a. Unrealized gains and losses on hedge investments are not reported, while unrealized gains and losses on other investments are reported as a change in unrestricted net assets. O b. Unrealized gains and losses on hedge investments are deferred on the balance sheet until the hedged item is reported on the statement of activities, while unrealized gains and losses on other investments are reported as a change in unrestricted net assets. Oc. There is no difference. O d. Unrealized gains and losses on hedge investments are reported as changes in permanently restricted net assets, while unrealized gains and losses on other investments are not reported