Fisher Corporation Has the Following Investments at September 30, 2020

Fisher Corporation has the following investments at September 30, 2020: $$\begin{array} { | l | r | r | r | } \hline & \text { Fistorical cost } & \begin{array} { r } \text { Fair value } \\\text { Sept } 30,2019\end{array} & \begin{array} { r } \text { Fair value } \\\text { Sept } 30,2020\end{array} \\\hline \text { Shares of ABC } & \$ 25,000 & \$ 15,000 & \$ 25,000 \\\hline \text { Bonds of Brooke } & 10,000 & 12,000 & 11,000 \\\hline \text { Shares of CooksTown (Fisher } & & & \\\text { holds 30\% of the outstanding } & & & \\\text { voting shares of CooksTown) } & 12,000 & 18,000 & 16,000 \\\hline \text { Shares of Davenport } & 18,000 & 20,000 & 19,000 \\\hline\end{array}$$ What method of accounting will Fisher use to account for its investment in Brooke, if the intent of the business model is to hold the investment for the purpose of collecting contractual cash flows of principal and interest and profit from changes in value?

A) Amortized cost.
B) Equity method.
C) Fair value through other comprehensive income.
D) Fair value through profit or loss.