Earnest Earl Entity (EEE) Intends to Prepare Separate Financial Statements

Earnest Earl Entity (EEE) intends to prepare separate financial statements in accordance with IAS 27 and has the following investments. If EEE intends to present the highest value of its investments, what is the appropriate valuation of EEE's investment portfolio? $$\begin{array} { | l | l | l | } \hline & \text { Fair Value } & \text { Cost } \\\hline \text { Investment in Subsidiary A } & 100 & 200 \\\hline \text { Investment in Associate B } & 600 & 400 \\\hline \text { Investment in Subsidiary Q } & 100 & 200 \\\hline \text { Investment in Subsidiary E } & 400 & 900 \\\hline \text { Investment in Associate F } & 300 & 100 \\\hline \text { Investment in Associate G } & 500 & 600 \\\hline\end{array}$$

A) 1900
B) 2000
C) 2400
D) 2500
E) 2700
F) None of the above.