When a Company Remeasures the Value of a Discontinued Operation,a

When a company remeasures the value of a discontinued operation,a value adjustment is made to recognize ________.

A) a loss,but not a gain,for the difference between book value of the net assets and their fair value.
B) a loss,but not a gain,for the difference between book value of the net assets and their fair value net of selling costs.
C) the gain or loss for the difference between book value of the net assets and their fair value.
D) the gain or loss for the difference between book value of the net assets and their fair value net of selling costs.