Question $21(3$ points$)$

Beige Corporation pays $$500,000$ to acquire $40\%$ of the equity securities of Olive Technologies, Inc. on May $5,2017.$ This investment will be classified as a$($n$)$

A$)$ significant interest investment

B$)$ available$-$for$-$sale

C$)$ held$-$to$-$maturity

D$)$ trading investment