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[单选题]

A company has announced that it is going to distribute a group of long-lived assets to its owners in a spin-off. The most appropriate way to account for the assets until the distribution occurs is to classify them as:

A.Held for use until disposal with no deprecation taken.

B.Held for use until disposal with depreciation continuing to be taken.

C.Held for sale with no depreciation taken.

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