For Cash Flow Hedges, Which of the Following Is/aretrue

For cash flow hedges, which of the following is/aretrue?

A) U.S.GAAP and IFRS require firms to remeasure the derivative instrument (the hedging instrument) to fair value each period but to include gains and losses from changes in fair values in other comprehensive income each period to the extent the hedging instrument is "highly effective" in neutralizing the risk of the hedged item.
B) Firms must include the ineffective portion in net income currently.
C) At the end of the period, the firm closes the Other Comprehensive Income account to the balance sheet account for Accumulated Other Comprehensive Income.
D) The firm removes the amount in Accumulated Other Comprehensive Income related to a particular hedging instrument and transfers it to net income either periodically during the life of the hedging instrument or at the time of settlement, depending on the type of derivative instrument used as a hedge.
E) all of the above