In the United States, FAS #133 "Accounting for Derivative Instruments

In the United States, FAS #133 "Accounting for Derivative Instruments and Hedging Activities" requires each of a) through d) EXCEPT

A) Derivatives are assets and liabilities that should be reported in financial statements.
B) Market value is the most relevant measure of value.
C) Only assets and liabilities should be reported as such. Income and expenses should be reported on the income statement.
D) Hedge transactions should be fully capitalized on the balance sheet.
E) FAS #133 requires all of the above