If a Company Elects the Fair Value Option to Account

If a company elects the fair value option to account for Trading Equity securities,what will be recorded differently for these trading securities?

A) Unrealized Gains and Losses will now be reported as part of Net Income instead of Other Comprehensive Income.
B) Dividends received from the investee will now be credited to Dividend Revenue instead of as a reduction to the investment account.
C) A proportionate share of net income will no longer need to be recorded for these trading securities.
D) There is no difference in accounting for Trading securities as these are already accounted for using the fair value method.