[Solved] Which of the following is not true regarding the fair value option for marketable securities and derivatives? A)Subsequent to the acquisition of a derivative, the firm may report changes in fair value of derivatives in Other Comprehensive Income. B)Subsequent to the acquisition of a derivative, the firm may report changes in fair value of derivatives, but they have no effect on any lines of the statement of cash flows. C)Firms using the fair value option mark the carrying value of the asset to fair value each period. D)If the change in fair value increases carrying value, then the firm reports a gain in income equal to the amount of the increase in carrying value during the current period. E)The cash flow from operations section shows an addition for the amount of the gain equal to the amount of the increase in carrying value of a derivative during the current period. Ultraviolet Radiation: A form of energy emitted by the sun, invisible to the naked eye, which can have harmful effects on human skin and eyes but is essential for the synthesis of vitamin D. Earth: The third planet from the Sun, characterized by its vast oceans, diverse ecosystems, and the presence of life, including human civilization. Fish Species: Various types of fish differentiated by genetic, morphological, and ecological characteristics, comprising a significant portion of aquatic biodiversity. Decline: A gradual decrease in quality, quantity, or significance of something, such as economic performance, population numbers, or social values.