Smith buys and sells securities, which it typically classifies as available for sale. On Dec 15, 2013, Smith purchased $500,000 of Jones shares and elected the fair value option to account for the Jones investment. As of Dec. 31, 2013, the Jones shares had a fair value of $525,000. In the 2013 financial statements, Smith will show (ignore taxes): A. Investment income of $25,000 in its income statement B. Other comprehensive income of $25,000 C. Accumulated other comprehensive income of $525,000 D. An investment in Jones of $500,000