Can Impairment Losses Recorded on Held-To-Maturity Debt Investments Be Reversed

Can impairment losses recorded on held-to-maturity debt investments be reversed at a later date?

A) Yes, prior unrealized losses can be reversed, but the reversal is limited to the balance in the account, Allowance for Credit Loss: Held-to-Maturity Debt Investment.
B) No, impairment losses cannot be reversed.
C) Yes, but only non-credit losses recorded in Other Comprehensive Income.
D) Yes, but only credit losses recorded in Other Comprehensive Income.