Which of the following statements is incorrect regarding fair value adjustments for investments? O A Both FV-NI investments and FV-OCl investments could include equity investments but not investments in debt securities. B) An adjusting entry is required to record a holding gain or loss on FV-NI investments. C) FV-OCI investments include debt securities. D) At each period end, an estimate is made of the fair value of both FV-NI and FV-OCI investments