Which of the following statements is correct? Select one: O A Gains or losses on FVTPL investments are not recorded until the trading investments are sold and the gains or losses are realized. OB. A debt instrument which is purchased to earn interest will be valued at amortized cost. OC. All gains and losses on fair value adjustments arising from FVTPL investments are reported in profit or loss. OD. A debt instrument purchased to earn interest will be valued at fair value