Fisher Corporation Has the Following Investments at September 30, 2020

Fisher Corporation has the following investments at September 30, 2020: $$\begin{array} { | l | r | r | r | } \hline & \text { Fistorical cost } & \begin{array} { r } \text { Fair value } \\\text { Sept } 30,2019\end{array} & \begin{array} { r } \text { Fair value } \\\text { Sept } 30,2020\end{array} \\\hline \text { Shares of ABC } & \$ 25,000 & \$ 15,000 & \$ 25,000 \\\hline \text { Bonds of Brooke } & 10,000 & 12,000 & 11,000 \\\hline \text { Shares of CooksTown (Fisher } & & & \\\text { holds 35\% of the outstanding } & & & \\\text { voting shares of CooksTown) } & 12,000 & 18,000 & 16,000 \\\hline \text { Shares of Davenport } & 18,000 & 20,000 & 19,000 \\\hline\end{array}$$
-According to the table above.What method of accounting can Fisher not use to account for its investment in Cookstown?

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