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B is corrent. Convertible bonds are separated into debt and equity components with the liability component recorded at fair value and the residual assigned to the equity component. The fair value election may be made for the financial liability component.
A is incorrect. Convertible bonds are separated into debt and equity components with the liability component recorded at fair value and the residual assigned to the equity component. The fair value election may be made for the financial liability component. 
A is incorrect. Convertible bonds are separated into debt and equity components with the liability component recorded at fair value and the residual assigned to the equity component. The fair value election may be made for the financial liability component. 
D is incorrect because the fair value option is an election, not mandatory.