Cash Flow Hedges Are Revalued to Market Value Each Period

Cash flow hedges are revalued to market value each period and gains and losses from changes in the market values of such derivatives appears

A) in accumulated other comprehensive income each period to the extent the financial instrument is "highly effective" in neutralizing the risk and the remainder in (current) net income.
B) in the Contributed capital section each period to the extent the financial instrument is "highly effective" in neutralizing the risk and the remainder in net income currently.
C) in net income each period regardless of effectiveness.
D) in retained earnings each period regardless of effectiveness.
E) in reserves for contingencies each period regardless of effectiveness.