The Basis for Classifying Assets as Current or Noncurrent Is

The basis for classifying assets as current or noncurrent is the period of time normally required by the accounting entity to convert cash invested in

A) inventory back into cash, or twelve months, whichever is shorter.
B) receivables back into cash, or twelve months, whichever is longer.
C) tangible fixed assets back into cash, or twelve months, whichever is longer.
D) inventory back into cash, or twelve months, whichever is longer.