Which of the Following Is the Definition of Fair Value

Which of the following is the definition of fair value per IFRS 13?

A) The amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction;
B) The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date;
C) The price that would be received to sell an asset or paid to transfer a liability;
D) A transaction that assumes exposure to the market for a period before the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities; it is not a forced transaction (eg a forced liquidation or distress sale) .