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 gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less:
Option A:carrying amount.
Option B:carrying amount adjusted for impairment.
Option C:historical cost net of accumulated depreciation.

Answer: A