Alex Inc. files financial statements with the Securities and Exchange Commission; Betty Corp. does not. Both corporations have a fiscal year-end of December 31, Year 1; both corporations had received all approvals necessary for issuance of their GAAP-compliant December 31, Year 1, financial statements by January 24, Year 2, and both corporations had actually distributed such financial statements to all financial statement users by January 29, Year 2. Which of the following is true with respect to how long Alex Inc. and Betty Corp. must evaluate subsequent events for purposes of potentially having to make adjustments and/or footnote disclosures to the December 31, Year 1, financial statements? A. Alex Inc. must evaluate subsequent events through January 24, Year 2, and Betty Corp. must evaluate subsequent events through January 29, Year 2. B. Alex Inc. must evaluate subsequent events through January 29, Year 2, and Betty Corp. must evaluate subsequent events through January 24, Year 2. C. Both corporations must evaluate subsequent events through January 29, Year 2. D. Both corporations must evaluate subsequent events through January 24, Year 2