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.

Oil Exploration LLC paid $45,000 in printing, legal fees, commissions, and other costs associated with its recent bond issue. It is most likely to record these costs on its financial statements as:
Option A:an asset under US GAAP and reduction of the carrying value of the debt under IFRS.
Option B:a liability under US GAAP and reduction of the carrying value of the debt under IFRS.
Option C:a cash outflow from investing activities under both US GAAP and IFRS.

Answer: A