Which of the Following Is Not True Regarding Debt and Share

Which of the following is not true regarding debt and share investments?

A) All trading securities are reported as fair value through profit or loss securities.
B) A company can choose the FVPL designation when the security is initially purchased and then later change the designation to cost.
C) Available-for-sale securities can be reported at fair value if the company elects this option when the security is initially purchased.
D) Debt securities which the holder has the intent and ability to hold to maturity can be reported at fair value if the company elects this option when the security is initially purchased.