Read Cummins Inc.'s subsequent SEC comment letter response (dated 01/13/2009). Which best summarizes the SEC's subsequent comment regarding the Equity Method income statement presentation (item 3)? Select one: a. All of the options were mentioned by the SEC in its subsequent comment. b. The SEC questioned the nature of Cummins Inc.'s intercompany transactions with its Equity Method investees. c. The SEC was unsatisfied with Cummins Inc.'s justification for including Equity Method income in its operating earnings and asked the company to restate its financial statements. d. The SEC asked for Cummins Inc.'s consideration of more detailed disclosure of some or all of its Equity Method investees