Under IFRS, equity instruments that are held for trading are required to be classified as FVTPL$.$ For all other investments in equity securities a company can make an irrevocable election and gains and losses resulting from adjusting these equity instruments to fair value reported would be reported how?O a$.$ Unrealized Gains and Losses are both reported as part of Other Comprehensive Income.O b$.$ Unrealized Gains and Losses are both reported as part of Net income.O c$.$ Unrealized Gains are reported as part of Net Income, while Unrealized Losses are reported as part of Other Comprehensive Income.O d$.$ Unrealized Gains are reported as part of Other Comprehensive Income while Unrealized losses are reported as part of Net Income