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.

Under IFRS, what must be disclosed under the cost model of valuation for investment properties?
Option A:Useful lives
Option B:The method for determining fair value
Option C:Reconciliation between beginning and ending carrying amounts of investment property

Answer: A