Salmon Corporation purchased an investment in 2023 (an equity investment without significant influence). The purchase price of $94,000 included transaction costs of $1,000. Assuming the transaction costs were capitalized, and Salmon follows IFRS, which accounting method did Salmon use to account for this investment? O fair value through net income (FV-NI) O fair value through other comprehensive income (FV-OCI) O amortized cost O equity