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 most likely to overstate a company’s current earnings?
Option A:Recognize deferred revenue as revenue in current year.
Option B:Estimate a lower salvage value of fixed asset.
Option C:Recognize prepayment as expense in the current period.

Answer: A