Make-A-Wish Foundation Invests in Derivatives Hedging the Price Risk of Forecasted

Make-A-Wish Foundation invests in derivatives hedging the price risk of forecasted transactions. Unrealized gains on these derivatives are:

A) Reported on the Foundation's statement of activities as part of its change in net assets
B) Reported on the Foundation's statement of financial position in a separate category between liabilities and net assets
C) Reported on the Foundation's statement of activities as an offset to losses on the forecasted transactions
D) Not reported