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.

Zimt, AG is a consumer products manufacturer headquartered in Austria. It complies with IFRS. In 2009, Zimt held a 10 percent passive stake in Oxbow Limited that was classified as held for trading securities. During the year, the value of this stake declined by €3 million. In December 2009, Zimt announced that it would be increasing its ownership to 50 percent effective 1 January 2010.Franz Gelblum, an analyst following both Zimt and Oxbow, is curious how the increased stake will affect Zimt's consolidated financial statements. Because Gelblum is uncertain how the company will account for the increased stake, he uses his existing forecasts for both companies' financial statements to compare various alternative outcomes.Gelblum gathers abbreviated financial statement data for Zimt (Exhibit 1) and Oxbow (Exhibit 2) for this purpose.
| Exhibit 1.Selected Financial Statement Estimates for Zim tAG(E Mill ons) |
| Year ending 31 December | 2009 | 2010* |
| Revenue | 1，500 | 1，700 |
| Operating income | 135 | 153 |
| Net income | 66 | 75 |
| 31 December | 2009 | 2010* |
| Total assets | 1，254 | 1，421 |
| Shareholders'equity | 660 | 735 |
| *Estimates made prior to announcement of increased stake in Oxbow. |
| Exhibit 2.Selected Financial Statement Estimates for Oxbow Limited(E Mill ons) |
| Year ending 31 December | 2009 | 2010* |
| Revenue | 1，200 | 1，350 |
| Operating income | 120 | 135 |
| Net income | 60 | 68 |
| Dividends paid | 20 | 22 |



| Exhibit 2.Selected Financial Statement Estimates for Oxbow Limited(€Millions) |
| Year ending 31 December | 2009 | 2010* |
| 31 December | 2009 | 2010* |
| Total assets | 1，200 | 1，283 |
| Shareholders'equity | 660 | 706 |
| *Estimates made prior to announcement of increased stake by Zim t. |


 
Based on Gelblum's estimates, Zimt's net income in 2010 will most likely be:
Option A:highest if Zimt is deemed to have control of Oxbow.
Option B:highest if Zimt is deemed to have significant influence over Oxbow.
Option C:independent of the accounting method used for the investment in Oxbow.

Answer: C