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 2017, 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 2017, Zimt announced that it would be increasing its ownership to 50 percent effective 1 January 2018.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 1Selected Financial Statement Estimates for Zim tAG(E Millions) |
| Year ending 31 December | 2017 | 2018* |
| Revenue | 1，500 | 1，700 |
| Operating income | 135 | 153 |
| Net income | 66 | 75 |
| 31 December | 2017 | 2018* |
| Total assets | 1，254 | 1，421 |
| Shareholders'equity | 660 | 735 |



| Exhibit 2Selected Financial Statement Estimates for Oxbow Limited |
| EMilion s) |
| Year ending 31 December | 2017 | 2018* |
| Revenue | 1，200 | 1，350 |
| Operating income | 120 | 135 |
| Net income | 60 | 68 |
| Dividends paid | 20 | 22 |
| 31 December | 2017 | 2018* |
| Total assets | 1，200 | 1，283 |
| Shareholders'equity | 660 | 706 |


 
Based on Gelblum's estimates, Zimt's net income in 2018 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