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.

Carey Company adheres to US GAAP, whereas Jonathan Company adheres to IFRS. It is least likely that (periodic inventory system applied):
Option A:Carey has reversed an inventory write-down.
Option B:Jonathan has reversed an inventory write-down.
Option C:Jonathan and Carey both use the FIFO inventory accounting method.

Answer: A