When a company holds between $20\%$ and $50\%$ of the outstanding stock of an investee, which of the following sucterits acplies?

Select one:

A$.$ The investor should always use the equity method to account for is inveltment.

B$.$ The investor should use the equity method to account for its investment unless circumstances indicate that is unable so erepse "senflcant influence" over the inverte.

C$.$ The investor must use the fair value method unless it can clearly demonstrate the ability to exercise "signifant infuence" over the investee.

D$.$ The invertor should strurgs use the fair value method to account for its investment.