If a Company Elects the Fair Value Option to Account

If a company elects the fair value option to account for equity securities, what will be recorded differently when there is no significant influence?

A) Unrealized Gains and Losses will now be reported as part of Net Income instead of Other Comprehensive Income.
B) Dividends received from the investee will now be credited to Dividend Revenue instead of as a reduction to the investment account.
C) A proportionate share of net income will no longer need to be recorded for these equity securities.
D) There is no difference in accounting for equity securities with no significant influence as these are already accounted for using the fair value method.