Which of the following statement is incorrect regarding "Other Comprehensive income (OCI)"? a. OCI does not exist under ASPE. b. Cumulative of unrealized gain/loss of a debt instrument would be recycled to the net income when the investment was disposed. c. Unrealized holding gains and losses on certain securities would be recorded to OCl if the securities were designated as FVOCl investments. d. Reported OCl amounts would be closed to Retained Earnings