An entity recognized a loss in the prior year related to long-lived assets that it intended to sell. The assets were not sold during the current year. The entity estimated at current year-end that the loss recognized in the prior year had been more than recovered. At the current year-end, the assets should be reported at

a. Fair value at the prior year-end

b. Fair value at the current year-end

c. Falt value less cost to sell at the current year-end

d. Carrying amount at the prior year-end