nayana-c1.867c992ae9100904cc61c84591adf0f8f863e0387e30f0d0dbc86640e9f50a1a.en.train.160708

The task

What is the impact of gains and losses arising from changes in the fair value of LMCI restricted investments? A. They are recorded as interest income. B. They impact the subsequent amounts to be collected through tolls to cover future pipeline abandonment costs. C. They are included in net income directly. D. They have no impact on the company's financial statements. Return only the single uppercase letter of the correct option.