Interest revenue earned on held-to-maturity debt investments is reported on the income statement in the section.

D. other income and expenses

Explanation:

As we know that the income statement refers to a statement in which the expenses incurred and the revenues earned are recorded

While recorded the interest revenue i.e. earned on held to maturity dent investment would be reported on the income statement in the other income and expenses section of the income statement

And, the same is to be considered

answercombination of ability and experience of the partners;