Which of the following statements about changes from or to the equity method is true?

Companies are not allowed to change from the equity method to another method.

Companies are not allowed to change from another method to the equity method.

If the equity method is discontinued, the balance in the investment account serves as the new cost basis for writing the investment up or down to fair value in the next set of financial statements.

When a change is made to the equity method, the balance in the investment account at the date of the change $($not including any unrealized holding gains or losses that occurred prior to the date the investment qualifies for the equity method$)$ is used as the starting balance for applying the equity method. of financial statements.