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.

Carrying inventory at a value above its historical cost would most likely be permitted if:
Option A:the inventory was held by a producer of agricultural products.
Option B:financial statements were prepared using US GAAP.
Option C:the change resulted from a reversal of a previous write-down.

Answer: A