Match the Investment Accounting Approach with the Correct Valuation Approach

Match the investment accounting approach with the correct valuation approach:
^{S<\sup>28.Debt investments that are accounted for and reported at amortized cost, are}

A) debt investments which are managed and evaluated based on a documented risk-management strategy.
B) trading debt investments.
C) held-for-collection debt investments.
D) All of the above are correct.