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C is corrent. Per ASC Topic 274, investments in closely held businesses should be reported at their current values in personal financial statements. As of December 31, year 4, the current value of Alda’s 100% stock ownership in Hako is $500,000. The employment contract does not affect the valuation of the net investment.
A is incorrect. Per ASC Topic 274, investments in closely held businesses should be reported at their current values in personal financial statements.  As of December 31, year 4, the current value of Alda’s 100% stock ownership in Hako is $500,000.  The employment contract does not affect the valuation of the net investment.  
A is incorrect. Per ASC Topic 274, investments in closely held businesses should be reported at their current values in personal financial statements.  As of December 31, year 4, the current value of Alda’s 100% stock ownership in Hako is $500,000.  The employment contract does not affect the valuation of the net investment.  
D is incorrect. Per ASC Topic 274, investments in closely held businesses should be reported at their current values in personal financial statements.  As of December 31, year 4, the current value of Alda’s 100% stock ownership in Hako is $500,000.  The employment contract does not affect the valuation of the net investment.