B is corrent. Investments are reported at fair value. Therefore, the amount would be $14,000 ($10,000 + $4,000), the fair value at the end of the year.
A is incorrect. Investments are reported at fair value. Therefore, the amount would be $14,000 ($10,000 + $4,000), the fair value at the end of the year.
C is incorrect. Investments are reported at fair value. Therefore, the amount would be $14,000 ($10,000 + $4,000), the fair value at the end of the year.
D is incorrect. Investments are reported at fair value. Therefore, the amount would be $14,000 ($10,000 + $4,000), the fair value at the end of the year.
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