【单选题】MCTagg purchased 1 million shares in Bauer, a listed company, for $4 million on 1 January. By the year end, the fair value of a Bauer share had moved to $4.80 each. If McTagg were to dispose of the sh...
A.
Hold shares in investments at $4.75 million, with $750k gain being taken to the statement of profit or loss
B.
Hold shares in investments at $4.8 million, with $800k gain being taken to the statement of profit or loss
C.
Hold shares in investments at $4.8 million, with $800k gain shown in the statement of changes in equity
D.
Hold shares in investments at $4.75 million, with $750k gain shown in the statement of changes in equity