Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Cinnamon, Inc. is a diversified manufacturing company headquartered in the United Kingdom. It complies with IFRS. In 2009, Cinnamon held a 19 percent passive equity ownership interest in Cambridge Processing that was classified as available-for-sale. During the year, the value of this investment rose by ￡2 million. In December 2009, Cinnamon announced that it would be increasing its ownership interest to 50 percent effective 1 January 2010 through a cash purchase. Cinnamon and Cambridge have no intercompany transactions. Peter Lubbock, an analyst following both Cinnamon and Cambridge, is curious how the increased stake will affect Cinnamon's consolidated financial statements. He asks Cinnamon's CFO how the company will account for the investment, and is told that the decision has not yet been made. Lubbock decides to use his existing forecasts for both companies' financial statements to compare the outcomes of alternative accounting treatments. Lubbock assembles abbreviated financial statement data for Cinnamon (Exhibit 1) and Cambridge (Exhibit 2) for this purpose.
| Exhibit 1.Selected Financial Statement Information for Cinnamon， Inc.(E Millions) |
| Year ending 31 December | 2009 | 2010* |
| Revenue | 1，400 | 1，575 |
| Operating income | 126 | 142 |
| Net income | 62 | 69 |
| 31 December | 2009 | 2010* |
| Total assets | 1，170 | 1，317 |
| Shareholders'equity | 616 | 685 |



| Exhibit 2.Selected Financial Statement Information for Cambridge Processing |
| (E Millions) |
| Year ending 31 December | 2009 | 2010* |
| Revenue | 1，000 | 1，100 |
| Operating income | 80 | 88 |
| Net income | 40 | 44 |
| Dividends paid | 20 | 22 |
| 31 December | 2009 | 2010* |
| Total assets | 800 | 836 |
| Shareholders'equity | 440 | 462 |
| *Estimates made prior to announcement of increased stake by Cinnamon. |


 
At 31 December 2010, assuming control and recognition of goodwill, Cinnamon's reported debt to equity ratio willmost likely be highest if it accounts for its investment in Cambridge using the:
Option A:equity method.
Option B:full goodwill method.
Option C:partial goodwill method.

Answer: C