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.

Fernando’s Pasta purchased inventory and later wrote it down. The current net realisable value is higher than the value when written down. Fernando’s inventory balance will most likely be:
Option A:higher if it complies with IFRS.
Option B:higher if it complies with US GAAP.
Option C:the same under US GAAP and IFRS.

Answer: A