Financial Reporting and Analysis - understanding balance sheet

CFA Level I FRA
#1

for investment classified as held to maturity under US GAAP, which of the following statements is least accurate?

A) They are held in the balance sheet at amortized cost
B) Realised gains and losses are taken to the income statements
c) Unrealised gain and losses are taken directly to equity.

I know the answer is the C, anyone can explain to why C is the correct answer?

#2

For HTM bonds you don’t recognize unrealized gains/losses.

#3

possible to tell me where can i find that in the book that state HTM does not recognise unrealised gains/losses

#4

HTM bonds are carried at amortized cost, not market value.

Unrealized gains/losses arise when the market value changes and the securities are carried at market value.