[CFA Level 2] 请教二级FRA的一道题 effective, statements, recognized, net, 的

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6. What impact did the derivatives (futures contracts) have on Food-for-All’s 2010 financial statements?
A.        The gains or losses on the hedges were recognized in net income.
B.        The ineffective portions of the hedges were recognized in net income.
C.        The effective portions of the hedges were recognized in comprehensive income.
答案给的是C。但B是不是也是对的呀？ineffective portion of all type of hege should is recognized in the income statement?right?
thank you!