Which Statement Is True Concerning the Reporting for Equity Investments

Which statement is true concerning the reporting for equity investments with no significant influence?

A) They are reported at fair value, with any changes in value reported in income.
B) They are categorized as either trading or available-for-sale, with unrealized changes in the value of trading securities reported in income, and unrealized changes in the value of AFS securities reported in OCI.
C) They are reported at cost, with unrealized changes in value reported in OCI.
D) They are reported at fair value, with unrealized changes in value reported in OCI.