Gains and Losses, in Other Than the First Year, from Pooled

Gains and losses, in other than the first year, from pooled investments are distributed to participating funds based on:

A) cost of contributed assets at the time of original pooling.
B) market value of contributed assets at the time of original pooling.
C) market value at the time of any additions or withdrawals.
D) market value at the previous valuation date.