Which of the Following S the Lowest Level of the SFAS

Which of the following s the lowest level of the SFAS 157 FASB ASC 820) fair value hierarchy?

A) Unobservable inputs that are corroborated by observable market data)
B) Unobservable inputs that are not corroborated by observable market data)
C) Observable market-based inputs or unobservable inputs that are corroborated by market data)
D) Quoted market prices for identical assets or liabilities in active markets