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.

Which of the following is a required financial statement disclosure for long-lived intangible assets under US GAAP?
Option A:The useful lives of assets
Option B:The reversal of impairment losses
Option C:Estimated amortization expense for the next five fiscal years

Answer: C