At the Statement of Financial Position Date, a Nonprofit Has

At the statement of financial position date, a nonprofit has an investment in equity securities, the fair value of which is greater than the amount at which the investment was initially recorded. What adjustment, if any, is needed?

A) No adjustment is needed.
B) The increase should be recorded as a gain in net assets without donor restrictions.
C) The increase should be recorded as a gain in net assets with donor restrictions.
D) The increase should be recorded as an unrealized gain in the same net asset class in which the investment is reported.