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[单选题]

In the notes to its financial statements, Gilbert Company discloses a €400,000 reversal of an earlier writedown of inventory values, which increases this inventory's carrying value to €2,000,000. It is most likely that:

A.The reasons for this reversal are also disclosed.

B.A gain of €400,000 appears on the income statement.

C.The net realizable value of this inventory is €2,000,000.

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