Celgene Corp. is a fishing equipment, accessories and apparel manufacturer in Bozeman, Montana. Jil Sander is a German multinational clothing company headquartered in Cologne. Celgene Corp. adheres to U$.$S$.$ GAAP, whereas Jil Sander Company adheres to IFRS. It is least likely that:

Select one:

a$.$ Celgene has reversed an inventory write$-$down

b$.$ Jil Sander has reversed an inventory write$-$down

c$.$ Jil Sander and Celgene both use the FIFO inventory accounting method