Beach co. determined that the decline in the fair market value (fmv) of an investment was below the amortized cost and permanent in nature. the investment was classified as available-for-sale on beach's books. the controller would properly record the decrease in fmv by including it in which of the following? answers: a. other comprehensive income section of the income statement, and writing down the cost basis to fmv. b. extraordinary items section of the income statement, net of tax, and writing down the cost basis to fmv. c. other comprehensive income section of the income statement only. d. earnings section of the income statement and writing down the cost basis to fmv.