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.

Which of the following will cause a company to show a lower amount of amortization of intangible assets in the first year after acquisition?
Option A:A higher residual value.
Option B:A higher amortization rate.
Option C:A shorter useful life.

Answer: A