_____ Split Accounting in the Context of FX Forwards Pertains

_____ Split accounting in the context of FX forwards pertains to

A) Accounting for premiums and discounts separately from changes in the intrinsic value.
B) Accounting for premiums and discounts in the same manner as changes in the intrinsic value.
C) Recognizing premium and discount accruals currently in income regardless of the accounting for changes in the intrinsic value.
D) Deferring premium and discount accruals regardless of the accounting for changes in the intrinsic value.
E) None of the above.