Westwood College Is a Small Private College While Neighboring Bridgetown $\quad$

Westwood College is a small private college while neighboring Bridgetown University is a public institution.How is each to report its investments?
$\quad$$\quad$ Westwood $\quad$$\quad$$\quad$$\quad$ Bridgetown

A) ?Lower of cost or market $\quad$ Fair value
B) ?Fair value $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Amortized cost
C) ?Lower of cost or market $\quad$ Lower of cost or market
D) ?Fair value $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Fair value