An Investor in Securities Accounted for by the Equity Method $\quad \$10,000$

Multiple Choice

An investor in securities accounted for by the equity method has the following information available at December 31,2012:
Market value of securities $\quad \$10,000$
Acquisition cost of securities $\quad \$8,000$
How does the investor report the change in market value on the securities at December 31,2012?

A) adjustment to Investment account
B) unrealized gain of $2,000 on income statement
C) adjustment to " other comprehensive income" account
D) not reported