Which of the following statement is true?

A. The realized gain or loss on a short-term investment in an equity security is usually equal to the difference between its cost and its sale price.

B. The carrying value of an investment in FVOCI is limited to fair value at the date of acquisition.

C. The fair value of accounting is the most appropriate method of accounting for short-term investments in marketable equity securities.

D. All bond investments are accounted for by the amortized cost method.