An Unrealized Gain on an Equity Security When the Investor

An unrealized gain on an equity security when the investor has insignificant influence:

A) is recorded when an investment is sold for more than its cost.
B) is recorded when an investment is sold for less than its cost.
C) is recorded when the fair market value of the investment is more than its cost,but it has not been sold.
D) is recorded when the fair market value of the investment is less than its cost,but it has not been sold.