Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

The impairment of intangible assets with finite lives affects:
Option A:the balance sheet but not the income statement.
Option B:the income statement but not the balance sheet.
Option C:both the balance sheet and the income statement.

Answer: C