[单选题]
Which of the following statements regarding the accounting for investment property under IFRS is correct?
A .The best evidence of the fair value of investment property is the present value of expected future cash flows.
B .Investment property may be reported at cost less accumulated depreciation or fair value less accumulated depreciation.
C .Gains arising from changes in the fair value of investment property are reported in other comprehensive income.
D .When investment property is reported at cost less accumulated depreciation, fair value must be disclosed.
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