What Was the Principal Conclusion of the SEC's Congressionally-Mandated Study

What was the principal conclusion of the SEC's Congressionally-mandated study of mark-to-market accounting, delivered to Congress in 2009?

A) FASB standards for investments contributed to the credit crisis of 2008.
B) Fair value accounting standards for investments provide useful information and should not be suspended.
C) Accounting for investments should be on an historical cost basis.
D) Mark-to-market accounting should be extended to all assets, including intangibles and plant and equipment.