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B is corrent. The investment in BMZ is covered by the standard, since the standard does not apply to investments in equity securities which are accounted for under the equity method or are consolidated. Since Crestfallen owns less than 1% of BMZ Company, the equity method cannot be used to account for the investment. Therefore, the provisions apply to the investment in BMZ.

Investments in equity securities with readily determinable market values should be reported at fair value in the statement of financial position. In order to report BMZ’s equity securities at their market value of $42,000, a gain of $7,000 should be recognized on the statement of activities. This gain represents an increase in unrestricted net assets, since the gain is related to an investment made by the governing board with unrestricted net assets. In addition, the dividends of $1,000 would also be reported as an increase in unrestricted net assets, since the dividends were earned on unrestricted net assets. Therefore, the investment in BMZ would result in an $8,000 increase in unrestricted net assets on the statement of activities prepared for the year ended December 31, year 1 .
A is incorrect because the dividends should also be recognized.
C is incorrect because the assets are not temporarily restricted.